Adoption of the Fair Value Measurement Standard
First written in FY2023-Q1. 2 of 4 entries say "Restated". Latest entry: FY2024-Q1.
- FY2024-Q1ReframedAnnual report
「Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") has been adopted from the beginning of the first quarter of the current consolidated accounting period. In accordance with the transitional treatment specified in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies specified in the Fair Value Measurement Guidance have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
In addition to applying the existing Fair Value Measurement Accounting Standard, the company adopted a policy of applying the implementation guidance revised in 2021 from the beginning of the period. There was no impact on the financial statements. - FY2023RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
The company has continued its policy of applying the Fair Value Measurement Accounting Standard and related standards from the beginning of the period and applying them prospectively. - FY2023-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other related standards from the beginning of the first quarter of the current consolidated fiscal year, and will apply prospectively the new accounting policy prescribed by the Fair Value Measurement Accounting Standard and related standards.」
The company has continued to apply the Fair Value Measurement Accounting Standard and related standards from the beginning of the period and to apply the new accounting policy prospectively. - FY2023-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the 'Accounting Standard for Fair Value Measurement' (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of the 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.」
The company applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the current quarter and applied the new accounting policy prospectively. It stated that there was no impact on the quarterly consolidated financial statements.