Application of the Accounting Standard for Fair Value Measurement, etc.
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021) from the beginning of the first quarter consolidated accounting period under review. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the implementation guidance, the company applied the new accounting policies prescribed by the implementation guidance prospectively. The application had no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the quarter under review, but explained that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period under review. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company applied the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and related standards prospectively from the beginning of the fiscal year, but explained that there was no impact on the quarterly consolidated financial statements.