Adoption of Accounting Standards for Fair Value Measurement
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" and other guidance were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policy will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
Following the adoption of the accounting standards for fair value measurement, the related implementation guidance was also applied from the beginning of the first quarter. The Company stated that there was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively. The application had no impact on the quarterly consolidated financial statements.」
The accounting standards for the calculation of fair value and related guidance were applied from the beginning of the first quarter of the current consolidated fiscal year, with the new accounting policy applied prospectively. The Company stated that there was no impact on the financial statements.