Adoption of Accounting Standards on Fair Value Measurement
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards are being applied prospectively. There is no impact on the quarterly financial statements.」
The company reconfirmed its accounting policy of applying the accounting standards for fair value measurement and related standards, and that there was no impact on the quarterly financial statements. - FY2023-Q1First statedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」
The Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the current first-quarter accounting period. It was stated that there was no impact on the quarterly financial statements.