Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual report
「We applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Implementation Guidance") from the beginning of the first quarter, and, in accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, decided to apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly financial statements.」
The Fair Value Measurement Implementation Guidance, which had been scheduled for application in the previous fiscal year, was actually applied from the beginning of the first quarter. There was no impact on the quarterly financial statements. - FY2022Related implementation guidance scheduled for application from the fiscal year ending March 2023Annual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, dated 17 June 2021) is scheduled to be applied from the beginning of the fiscal year ending March 2023.」
The disclosure states that, in addition to continuing to apply the Fair Value Measurement Standard, the related implementation guidance is scheduled to be applied from the beginning of the fiscal year ending March 2023. - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other relevant standards from the beginning of the fiscal year, and, in accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. This had no impact on the quarterly financial statements.」
The policy of applying the Fair Value Measurement Standard and other relevant standards prospectively from the beginning of the fiscal year has continued, and the disclosure states that there was no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other relevant standards from the beginning of the cumulative first quarter, and, in accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Standard and other relevant standards were applied prospectively from the beginning of the cumulative first quarter, with no impact on the quarterly consolidated financial statements.