Application of the Implementation Guidance on 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 applied Accounting Standard for Business Enterprises Implementation Guidance No. 31, "Implementation Guidance on Accounting Standard for Fair Value Measurement" (17 June 2021, Accounting Standards Board of Japan; hereinafter, the "Fair Value Measurement Implementation Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, we will apply the new accounting policies prescribed in the guidance prospectively.」
The policy of applying the Fair Value Measurement Implementation Guidance from the beginning of the first quarter of the current consolidated fiscal year continues to be disclosed. - FY2023-Q2First statedAnnual report
「We applied Accounting Standard for Business Enterprises Implementation Guidance No. 31, "Implementation Guidance on Accounting Standard for Fair Value Measurement" (17 June 2021, Accounting Standards Board of Japan; hereinafter, the "Fair Value Measurement Implementation Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, we will apply the new accounting policies prescribed in the guidance prospectively. The application of this guidance has no impact on the Group's quarterly consolidated financial statements.」
The Fair Value Measurement Implementation Guidance was applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies were applied prospectively. The disclosure states that there is no impact on the financial statements.