Adoption of the Implementation Guidance on Accounting Standards for Fair Value Measurement
First written in FY2023-Q1. 3 of 5 entries say "Restated". Latest entry: FY2024.
- FY2024DroppedAnnual reportThe FY2024 accounting policies and notes contain no specific disclosure regarding the application of the Guidance on Accounting Standards for Fair Value Measurement.
- FY2023RestatedAnnual report
「The Guidance on Accounting Standards for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the Fair Value Measurement Guidance will be applied prospectively. There is no impact on the consolidated financial statements.」
The implementation guidance for the fair value measurement accounting standard continues to be applied, with no impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied 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 Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the fair-value measurement guidance and reports no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied 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 Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the fair-value measurement guidance and reports no impact on the quarterly consolidated financial statements. - FY2023-Q1First 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 of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The Guidance on Accounting Standards for Fair Value Measurement was applied from the beginning of the first quarter of FY2023. The new accounting policy was applied prospectively, and the company stated that it had no impact on the quarterly consolidated financial statements.