Application of the Accounting Standard for Fair Value Measurement
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the 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 the fair value measurement standard and related standards prospectively.」
The company continues to disclose its policy of applying the accounting standards for the calculation of fair value and related standards from the beginning of the first quarter of the consolidated fiscal year and applying the new accounting policy prospectively. - FY2023-Q1First statedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the standard prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」
The company states that it applied the accounting standards for the calculation of fair value and related standards from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policy prospectively. It also states that there was no impact on the financial statements.