Application of the Implementation Guidance on Accounting Standard for Fair Value Measurement
First written in FY2023-Q2. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
- 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 reconfirms the implementation guidance on accounting standards for fair value measurement applied since FY2023-Q2 and that it had no impact on the financial statements. - FY2023-Q2First statedAnnual 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.」
From the beginning of the first quarter of the current consolidated accounting period, we applied the implementation guidance on accounting standards for fair value measurement and have applied the new accounting policy prospectively. The company states that there was no impact on the quarterly consolidated financial statements.