Adoption of accounting standards for fair value measurement
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2024-Q3.
- FY2024-Q3RestatedAnnual report
「The Company has applied the “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 and, in accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, will apply prospectively the new accounting policy prescribed in the Fair Value Measurement Guidance.」
The prospective application of the new accounting policy based on the Fair Value Measurement Guidance continues to be disclosed. - FY2024-Q1RestatedAnnual report
「The Company has applied the “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 fiscal year and, in accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, will apply prospectively the new accounting policy prescribed in the Fair Value Measurement Guidance.」
The prospective application of the new accounting policy based on the Fair Value Measurement Guidance is disclosed. - FY2023-Q2RestatedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」
The application of the fair value measurement accounting standards and related standards and the prospective application of the new accounting policy continue to be disclosed, with no impact on the quarterly financial statements. - FY2023-Q1First statedAnnual report
「We adopted 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 and will apply the new accounting policies prescribed by those standards prospectively, in accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019).」
The Company applied the fair value measurement accounting standards and related standards from the beginning of the first quarter of the current fiscal year and applied the new accounting policy prospectively. The filing states that there was no impact on the quarterly financial statements.