Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2023-Q2. 2 of 3 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards were applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards will be applied prospectively.」
The company continues to apply the fair value measurement accounting standard and related standards and the new accounting policy prospectively. - FY2023-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The company continues to apply the fair value measurement accounting standard and related standards adopted from the beginning of the first quarter of the current consolidated fiscal year, as well as the prospective application of the new accounting policy. - FY2023-Q2First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The company applied the fair value measurement accounting standard and related standards from the beginning of the first quarter of the current consolidated fiscal year and is applying the new accounting policy prospectively. It states that there was no impact on the quarterly consolidated financial statements.