Adoption of the Fair Value Measurement Standard
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2024-Q2.
- FY2024-Q2RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the fair value measurement standard. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the fair value measurement standard was applied from the beginning of the fiscal year, and the accounting policy stating that there is no impact on the financial statements is reiterated. - FY2024-Q1RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021, hereinafter the “implementation guidance for the fair value measurement standard”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in paragraph 27-2 of the fair value measurement standard, it decided to apply prospectively the new accounting policies prescribed by the implementation guidance. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the fair value measurement standard was applied from the beginning of the first quarter of the current accounting period, with no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the “fair value measurement standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year, and decided to apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The accounting policy of applying the fair value measurement standards and related standards from the beginning of the fiscal year, and the absence of any impact on the financial statements, are reiterated. - FY2023-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other applicable standards were adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in the standards, the new accounting policies prescribed by the standards will be applied prospectively.」
For the first time, the Company describes its accounting policy of applying the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year. There is no impact on the quarterly consolidated financial statements.