Application of the Accounting Standard for Fair Value Measurement
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 Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards have been applied prospectively.」
The company has reiterated that it has applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the consolidated fiscal period. - FY2023-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards have been applied from the beginning of the first quarter of the current consolidated fiscal period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards have been applied prospectively.」
The company adopted the accounting standards for fair value measurement from the beginning of the first quarter and stated that there was no impact on the quarterly consolidated financial statements.