Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the Fair Value Measurement Standard (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first-quarter consolidated accounting period. 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 company will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. This has no impact on the quarterly consolidated financial statements.」
The company continues to explain its policy for applying the Fair Value Measurement Standard and other standards and that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first-quarter consolidated accounting period. 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 company will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. This has no impact on the quarterly consolidated financial statements.」
The company prospectively applied new accounting policies based on the Fair Value Measurement Standard and other standards from 1 March 2022, stating that there was no impact on the quarterly consolidated financial statements.