Adoption of the Implementation Guidance on Accounting Standard for Fair Value Measurement
First written in FY2023-Q2. 2 of 3 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Company applied the Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Guidance on Accounting Standard for Fair Value Measurement") from the beginning of the current consolidated fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Guidance, decided to apply prospectively the new accounting policy prescribed by the Guidance. This has had no impact on the consolidated financial statements.」
The Company has continued to apply the Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current fiscal year and states that there was no impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company will apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This has no impact on the quarterly consolidated financial statements.」
The Company has applied the Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first-quarter consolidated accounting period and continues to apply the new accounting policy prospectively. It has reiterated that there was no impact on the financial statements. - FY2023-Q2First statedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company will apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This has no impact on the quarterly consolidated financial statements.」
The Company applied the Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first-quarter consolidated accounting period and applied the new accounting policy prospectively. It states that there was no impact on the quarterly consolidated financial statements.