Application of 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 Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the Fair Value Measurement Standard) and related standards have been applied from the beginning of the first quarter. In accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards are being applied prospectively.」
The application of the Fair Value Measurement Standard and related standards, and the continued prospective application of the new accounting policies from the beginning of the first quarter, are reiterated. - FY2023-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the Fair Value Measurement Standard) and related standards have been applied from the beginning of the first quarter. In accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards are being applied prospectively.」
The application of the Fair Value Measurement Standard and related standards, and the continued prospective application of the new accounting policies from the beginning of the first quarter, are reiterated. - FY2023-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the Fair Value Measurement Standard) and related standards have been applied from the beginning of the first quarter. In accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards are being applied prospectively.」
The Fair Value Measurement Standard and related standards have been applied from the beginning of the first quarter of the 67th fiscal year, and the new accounting policies are being applied prospectively. The filing states that there is no impact on the quarterly financial statements.