Application of Accounting Standards for Fair Value Measurement and Related Standards
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards. There is no impact on the financial statements for the fiscal year.」
The company applied the accounting standard for fair value measurement and related standards from the beginning of the fiscal year and stated that there was no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first-quarter accounting period. In accordance with the transitional treatment set out in Paragraph 19 of the fair value measurement 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 these standards prospectively. There is no impact on the quarterly financial statements.」
The Company reconfirmed its accounting policy of applying the accounting standards for fair value measurement and related standards from the beginning of the first quarter accounting period, with no impact on the financial statements. - FY2023-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly financial statements.」
The Company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter accounting period and applied the new accounting policy prospectively. The Company stated that there was no impact on the financial statements.