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
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Guidance) has been applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」
The same accounting policies continue to be applied under the Fair Value Measurement Guidance, which was adopted from the first quarter of FY2023, and the absence of any impact on the quarterly consolidated financial statements is reiterated. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Guidance) has been applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」
The same accounting policies and the absence of any impact on the financial statements are reiterated for the Fair Value Measurement Guidance, which was applied from the first quarter of FY2023. - FY2023-Q1First statedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Guidance) has been applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Guidance was applied from the beginning of the first quarter of FY2023, and the new accounting policies were applied prospectively in accordance with the transitional treatment. The Company stated that there was no impact on the quarterly consolidated financial statements.