Adoption of Accounting Standards on Fair Value Measurement
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
It continues to disclose that the accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the consolidated fiscal year, with no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
It continues to disclose that the accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the consolidated fiscal year, with no impact on the financial statements. - FY2023-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment set out in Paragraph 19 of that standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. The application had no impact on the quarterly consolidated financial statements.」
The Company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year, applying the new accounting policy prospectively. It states that there was no impact on the quarterly consolidated financial statements.