Adoption of the implementation guidance for the accounting standard on fair value measurement
First written in FY2024-Q2. 2 of 3 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement and other standards from the beginning of the fiscal year and will apply the new accounting policies prescribed by the implementation guidance on a prospective basis. There is no impact on the consolidated financial statements.」
The company reconfirmed that the implementation guidance for the fair value measurement accounting standards was applied from the beginning of the period and had no impact on the financial statements. - FY2024-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied 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 new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has reconfirmed that the Implementation Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the first quarter of the current consolidated fiscal year and that there is no impact on the financial statements. - FY2024-Q2First statedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied 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 new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has for the first time identified the application of the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year. It states that there is no impact on the financial statements.