Application of the Accounting Standard for Fair Value Measurement
First written in FY2023-Q2. 1 of 2 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual report
「The implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the current consolidated fiscal year, and the new accounting policies stipulated by the implementation guidance for the Fair Value Measurement Accounting Standard will be applied prospectively. The application had no impact on the consolidated financial statements.」
We have reconfirmed that the implementation guidance for the Fair Value Measurement Standard was applied from the beginning of the current fiscal year, with no impact on the consolidated financial statements. - FY2023-Q2First statedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. 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 (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. The application has no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Standard and other relevant standards were applied from the beginning of the first quarter of the consolidated fiscal year, with no impact on the quarterly consolidated financial statements.