Adoption of the Fair Value Measurement Standard and Related Standards
First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standards for fair value measurement from the beginning of the first quarter of the current consolidated accounting period, and continues to state that the policy will be applied prospectively and that there is no impact on the financial statements. - FY2023-Q1Additional application of accounting standard implementation guidanceAnnual report
「The Company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」
Following the application of the accounting standards for fair value measurement, the company applied the related implementation guidance from the beginning of the first quarter of the current consolidated accounting period. There was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated accounting period and applied the new accounting policies prospectively. There was no impact on the quarterly consolidated financial statements.