Application of the Accounting Standards for Fair Value Measurement
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Company does not hold any financial instruments measured at fair value as amounts reported on the quarterly balance sheet, and therefore there is no impact on the quarterly financial statements.」
Although the Fair Value Measurement Standard and other standards are being applied, the Company holds no financial instruments subject to fair value measurement, and continues to explain that there is no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「The Company does not hold any financial instruments measured at fair value as amounts reported on the quarterly balance sheet, and therefore there is no impact on the quarterly financial statements.」
Although the Fair Value Measurement Standard and other standards are being applied, the Company holds no financial instruments subject to fair value measurement, and continues to explain that there is no impact on the quarterly financial statements. - FY2023-Q1First statedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the current first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. As the Company holds no financial instruments measured at fair value on the quarterly balance sheet, there is no impact on the quarterly financial statements.」
The Fair Value Measurement Standard and other standards were applied from the beginning of the current first quarter accounting period, but the Company holds no financial instruments subject to fair value measurement, so there is no impact on the quarterly financial statements.