Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The implementation guidance for the fair value measurement standard was applied from the beginning of the quarter under review, and the new accounting policy has been applied prospectively. There was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting standards prescribed by the fair value measurement standards and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The fair value measurement standards and related standards were applied prospectively from 1 April 2021. It is stated that there was no impact on the quarterly consolidated financial statements.