Adoption of the Fair Value Measurement Accounting Standard
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The policy of applying the accounting standards for fair value measurement and other relevant standards from the beginning of the first-quarter consolidated accounting period and applying the new accounting policies prospectively continues. - FY2023-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant 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 (ASBJ Statement No. 10, 4 July 2019), the company will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards.」
The policy of applying the accounting standards for fair value measurement and other relevant standards from the beginning of the first-quarter consolidated accounting period and applying the new accounting policies prospectively continues. - FY2023-Q1First statedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other related standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by those standards prospectively.」
The company applied the accounting standards for fair value measurement and other relevant standards from the beginning of the first-quarter consolidated accounting period and is applying the new accounting policies prospectively. It is stated that there was no impact on the quarterly consolidated financial statements.