Adoption of the Implementation Guidance on Accounting Standards for Fair Value Measurement
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the consolidated fiscal period, and decided to apply the new accounting policies prescribed by the guidance prospectively. The application of the guidance had no effect on the quarterly consolidated financial statements.」
The Fair Value Measurement Guidance continues to be applied, and it was stated that the application had no effect on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「We 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 current interim consolidated fiscal period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, we decided to apply the new accounting policies prescribed by the guidance prospectively. The application of the guidance had no effect on the interim consolidated financial statements.」
The Fair Value Measurement Guidance was applied from the beginning of the interim consolidated fiscal period, and it was stated that the application had no effect on the financial statements. - FY2023-Q1First statedAnnual report
「We 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, we decided to apply the new accounting policies prescribed by the guidance prospectively. The application of the guidance had no effect on the quarterly consolidated financial statements.」
The Fair Value Measurement Guidance was applied from 1 April 2022, and the new accounting policies were applied prospectively. It was stated that the application had no effect on the quarterly consolidated financial statements.