Application of the Implementation Guidance on the Accounting Standard for Fair Value Measurement
First written in FY2023-Q2. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
Continued to explain that the Implementation Guidance on Accounting Standard for Fair Value Measurement had been applied from the beginning of the first-quarter consolidated accounting period and had no impact on the quarterly consolidated financial statements. - FY2023-Q2First statedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company stated that it had applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first-quarter consolidated accounting period and would apply the new accounting policy prospectively. It stated that there was no impact on the quarterly consolidated financial statements.