Adoption of the Implementation Guidance on Fair Value Measurement
First written in FY2024-Q2. 1 of 2 entries say "Restated". Latest entry: FY2024-Q3.
- FY2024-Q3RestatedAnnual report
「The Company 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. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company applied the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly financial statements.」
The Company reconfirmed the accounting treatment of applying the Fair Value Measurement Guidance from the beginning of the fiscal year, with no impact on the financial statements. - FY2024-Q2First statedAnnual report
「The Company 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. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company applied the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly financial statements.」
The Company applied the Fair Value Measurement Guidance from the beginning of the first quarter and applied the new accounting policies prospectively. It stated that there was no impact on the quarterly financial statements.