Applying the Implementation Guidance on Accounting Standard for Fair Value Measurement
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual 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.」
時価算定会計基準適用指針を期首から適用し、将来にわたって新たな会計方針を適用すること、四半期財務諸表への影響がないことを継続して開示している。 - FY2023-Q1First statedAnnual 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.」
時価の算定に関する会計基準の適用指針を当第1四半期会計期間の期首から適用し、将来にわたって新たな会計方針を適用すること、四半期財務諸表への影響がないことを開示している。