Application of the Fair Value Measurement Standard
First written in FY2022-Q1. 1 of 3 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company will apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This has no impact on the quarterly consolidated financial statements.」
The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter and reconfirmed that it had no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the current first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company will apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This has no impact on the quarterly consolidated financial statements.」
The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the current quarter of the consolidated fiscal year. It stated that applying the new accounting policies had no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment stipulated in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company will apply the new accounting policies stipulated in the Fair Value Measurement Standard and other standards prospectively. This has had no impact on the quarterly consolidated financial statements.」
The Company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current consolidated fiscal year and stated that they had no impact on the financial statements.