Application of the Accounting Standard for Fair Value Measurement, etc.
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024-Q2.
139 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement and related guidance from the beginning of the first quarter of the current consolidated accounting period and decided to apply the new accounting policy prospectively. There was no impact on the quarterly consolidated financial statements for the cumulative second quarter of the current fiscal year.」
Continuing to apply the new accounting policy based on the Implementation Guidance on Accounting Standard for Fair Value Measurement. - FY2024-Q1RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement and related guidance from the beginning of the first quarter of the current consolidated accounting period and decided to apply the new accounting policy prospectively.」
Continuing to apply the new accounting policy based on the Implementation Guidance on Accounting Standard for Fair Value Measurement. - FY2023-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
From the beginning of the first quarter of the current consolidated accounting period, the Company applied the accounting standard and related guidance for fair value measurement and changed its accounting policy to fair value measurement based on the best available information, including unobservable inputs.