Application of the Fair Value Measurement Accounting Standard and Related Guidance
First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period under review. It stated that there was no impact on the quarterly financial statements.」
The company applied the implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the current fiscal year and stated that there was no impact on the quarterly financial statements. - FY2023-Q1Additional adoption of the implementation guidanceAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on Fair Value Measurement”) from the beginning of the first quarter accounting period and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Fair Value Measurement, decided to apply the new accounting policies prescribed by the Implementation Guidance on Fair Value Measurement prospectively. There was no impact on the quarterly financial statements.」
Following application of the Accounting Standard for Fair Value Measurement, the company also applied the implementation guidance from the beginning of the first quarter accounting period under review. It stated that there was no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the first quarter accounting period under review and has applied the new accounting policies prospectively. There was no impact on the quarterly financial statements.