Applying the Implementation Guidance on Accounting Standard for Fair Value Measurement
First written in FY2023-Q1. 1 of 2 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the consolidated accounting period, and the new accounting policies prescribed by the guidance will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針の適用を継続して開示し、四半期連結財務諸表への影響はないと記載した。 - FY2023-Q1First statedAnnual report
「The company adopted 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 and, in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, applied the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
2023年第1四半期連結会計期間の期首から時価算定会計基準適用指針を適用した。四半期連結財務諸表への影響はないと記載している。