Application of the Implementation Guidance on Fair Value Measurement in the Fiscal Year Ending September 2023
First written in FY2022. 2 of 4 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the fiscal year, and the new accounting policies prescribed by the guidance are being applied prospectively. This had no impact on the consolidated financial statements.」
時価算定会計基準の適用指針を当年度期首から適用し、財務諸表への影響がないとの説明を継続している。 - 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 Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
2023年9月期の期首から適用予定としていた時価算定会計基準の適用指針を第1四半期から適用しており、当第3四半期連結財務諸表への影響はないと記載している。 - FY2023-Q1AchievedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
2023年9月期の期首から適用予定としていた時価算定会計基準の適用指針を、当第1四半期連結会計期間の期首から適用した。四半期連結財務諸表への影響はないと記載している。 - FY2022First statedAnnual report
「Planned date of application of the Implementation Guidance on Fair Value Measurement We will apply it from the beginning of the fiscal year ending September 2023.」
The Company first stated that it planned to apply the implementation guidance on fair value measurement from the beginning of the fiscal year ending September 2023. The impact was under assessment.