Application of the implementation guidance for fair value measurement accounting standards
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The company has applied the Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Application Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Accounting Guidance) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Guidance, it will apply the new accounting policies prescribed by the guidance prospectively. The change has no effect on the quarterly consolidated financial statements.」
The company continues to apply the Fair Value Measurement Accounting Guidance from the beginning of the fiscal year and to apply it prospectively in accordance with the transitional treatment. It states that the change has no effect on the financial statements. - FY2023-Q1First statedAnnual report
「The company has applied the Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Application Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Accounting Guidance) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Guidance, it will apply the new accounting policies prescribed by the guidance prospectively. The change has no effect on the quarterly consolidated financial statements.」
The company has disclosed for the first time that it applied the Fair Value Measurement Accounting Guidance from the beginning of the first quarter of the consolidated fiscal year and will apply the new accounting policies prospectively in accordance with the transitional treatment. It states that the change has no effect on the financial statements.