Application of the Accounting Standards for Fair Value Measurement
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024-Q2.
- FY2024-Q2RestatedAnnual 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 accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the Fair Value Measurement Guidance was applied prospectively. This had no impact on the quarterly financial statements.」
The Company continues to apply the new accounting policy based on the implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the accounting period, and the filing states that there was no impact on the quarterly financial statements. - FY2023-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were adopted from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」
The Company continues to apply the accounting policy of applying the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the accounting period. - FY2023-Q1First statedAnnual report
「We 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 and, in accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), applied the new accounting policies specified by these standards prospectively.」
The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current accounting period and has applied the new accounting policy prospectively. The filing states that there was no impact on the quarterly financial statements.