Application of the 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 Company applied 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’s consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company applied the new accounting policy prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
The Company continues to explain that it applied the Fair Value Measurement Guidance from the beginning of the first quarter’s consolidated accounting period and that there was no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The Company applied 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’s consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company applied the new accounting policy prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
The Company continues to explain that it applied the Fair Value Measurement Guidance from the beginning of the first quarter’s consolidated accounting period and that there was no impact on the financial statements. - FY2023-Q1First statedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company applied the implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the current quarter’s consolidated accounting period and applied the new accounting policy prospectively. It stated that there was no impact on the financial statements.