Adoption of the implementation guidance for the accounting standard on fair value measurement
First written in FY2023-Q2. 1 of 2 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Implementation Guidance on Fair Value Measurement") from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Fair Value Measurement, we will apply the new accounting policies prescribed by the Implementation Guidance on Fair Value Measurement prospectively. There is no impact on the quarterly financial statements.」
The application policy for the Implementation Guidance on Fair Value Measurement and the absence of any impact on the quarterly financial statements are reiterated. - FY2023-Q2First statedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Implementation Guidance on Fair Value Measurement") from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Fair Value Measurement, we will apply the new accounting policies prescribed by the Implementation Guidance on Fair Value Measurement prospectively. There is no impact on the quarterly financial statements.」
The Implementation Guidance on Fair Value Measurement was applied from the beginning of the first quarter accounting period, and the new accounting policies are to be applied prospectively. The company states that there is no impact on the quarterly financial statements.