Applying the Implementation Guidance on Accounting Standard for Fair Value Measurement
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We adopted 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 guidance, we will apply the new accounting policy prescribed by the guidance prospectively.」
The company continues to disclose adoption of the Fair Value Measurement Guidance and states that it had no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「We adopted 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 guidance, we will apply the new accounting policy prescribed by the guidance prospectively. This had no impact on the quarterly financial statements.」
The company continues to disclose its adoption of the Fair Value Measurement Guidance and states that it had no impact on the quarterly financial statements. - FY2023-Q1First statedAnnual report
「We adopted 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 guidance, we will apply the new accounting policy prescribed by the guidance prospectively.」
The Fair Value Measurement Guidance was adopted from the beginning of the first quarter. The company states that there was no impact on the quarterly financial statements.