Adoption of the Guidance on Applying the Fair Value Measurement Standard
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We have applied 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 first quarter of the consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」
The guidance on the accounting standard for fair value measurement applied from the beginning of the first quarter of the fiscal year, and the prospective application of the new accounting policy continued. It was stated that there was no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「We have applied 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 first quarter of the consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」
The guidance on the accounting standard for fair value measurement applied from the beginning of the first quarter of the fiscal year, and the prospective application of the new accounting policy continued. It was stated that there was no impact on the financial statements. - FY2023-Q1First statedAnnual report
「We have applied 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 first quarter of the current consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we will apply prospectively the new accounting policies prescribed in the guidance. This has no impact on the quarterly consolidated financial statements.」
The guidance on the accounting standard for fair value measurement was applied from the beginning of the first quarter of the current fiscal year, and the new accounting policy was applied prospectively. The disclosure states that there was no impact on the quarterly consolidated financial statements.