Application of the Accounting Standards for Fair Value Measurement, etc.
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2024-Q1.
- FY2024-Q1RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the company applied the new accounting policy prescribed therein prospectively. This had no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter and applied the new accounting policy prospectively. There was no impact on the financial statements. - FY2023-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
The company applied the accounting standard for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policy prospectively. It stated that there was no impact on the financial statements.