Application of the Fair Value Measurement Accounting Standard
First written in FY2023-Q1. 1 of 3 entries say "Advanced", first in FY2024-Q1. Latest entry: FY2024-Q2.
- FY2024-Q2RestatedAnnual report
「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
The policy of applying the implementation guidance for the Fair Value Measurement Accounting Standard from the beginning of the fiscal year remained unchanged, and it was stated that there was no impact on the quarterly consolidated financial statements. - FY2024-Q1AdvancedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the fiscal year under review and applied the new accounting policy prospectively. It was stated that there was no impact on the financial statements. - FY2023-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment specified in the standards.」
The fair value measurement standard and related standards were adopted from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements.