Application of the Implementation Guidance on the Accounting Standard for Fair Value Measurement
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Application Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter, the "Fair Value Measurement Accounting Standard Guidance") was adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Guidance, the new accounting policy prescribed by the Fair Value Measurement Accounting Standard Guidance was applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company has continued to disclose its application of the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Application Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter, the "Fair Value Measurement Accounting Standard Guidance") was adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Guidance, the new accounting policy prescribed by the Fair Value Measurement Accounting Standard Guidance was applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company has continued to disclose its application of the Implementation Guidance on Accounting Standard for Fair Value Measurement and states that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1First statedAnnual report
「Effective from the beginning of the first quarter of the current consolidated fiscal year, the company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”). In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company decided to apply prospectively the new accounting policies prescribed by that guidance. There was no impact on the quarterly consolidated financial statements.」
The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policy prospectively. There was no impact on the quarterly consolidated financial statements.