Application of the Implementation Guidance on the Accounting Standard for Fair Value Measurement for the Fiscal Year Ended August 2023
First written in FY2022. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, applied the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
The company reconfirmed that it has applied the planned Implementation Guidance on Accounting Standard for Fair Value Measurement, continues to apply it, and has no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement 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 Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The company reconfirmed that it continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement, which was applied from the beginning of the first quarter of the consolidated fiscal year, and that it has no impact on the financial statements. - FY2023-Q1AchievedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement 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 Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The company began applying the planned Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of Q1 of FY2023/8. It stated that there was no impact on the financial statements. - FY2022First statedAnnual report
「Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, Accounting Standards Board of Japan)」
The company newly disclosed that it planned to apply the revised Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of FY2023/8, and stated that it was assessing the impact on the consolidated financial statements.