Application of the Accounting Standard for Fair Value Measurement, etc.
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q1.
139 other companies' latest entry also says "Restated".
- FY2023-Q1RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the fair value measurement accounting standard was applied from the beginning of the first quarter of the current fiscal year. The new accounting policy was applied prospectively, with no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We have applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards and related guidance were applied from the beginning of the first quarter of the current fiscal year. The new accounting policies were applied prospectively, and no impact on the quarterly consolidated financial statements was reported.