Application of the Accounting Standards for Fair Value Measurement
First written in FY2022-Q2. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1ReframedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
In addition to applying the previous accounting standards for fair value measurement and related standards, the company has applied Implementation Guidance No. 31 from the beginning of the current quarter. There is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed by the standards, the new accounting policies will be applied prospectively. There is no impact on the quarterly financial statements.」
The company has continued to explain its application of the fair value measurement accounting standard and other relevant standards and that there was no impact on the quarterly financial statements. - FY2022-Q2First statedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed by the standards, the new accounting policies will be applied prospectively. There is no impact on the quarterly financial statements.」
The company applied the Fair Value Measurement Standard and other relevant standards from the beginning of the first quarter accounting period and stated that there was no impact on the quarterly financial statements.