Adoption of Guidance on Accounting Standards for Fair Value Measurement
First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「There is no impact on the consolidated financial statements.」
The company continues to disclose that application of the Implementation Guidance on Accounting Standard for Fair Value Measurement has no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement and stated that it has no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continued to apply the Implementation Guidance on Accounting Standard for Fair Value Measurement in the current quarter and stated that it had no impact on the quarterly consolidated financial statements. - FY2023-Q1First statedAnnual report
「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」
The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current quarter, but stated that it had no impact on the quarterly consolidated financial statements.