Adoption of Guidance on Accounting Standards for Fair Value Measurement
First written in FY2024-Q1. 3 of 4 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual report
「The Company adopted the “Implementation Guidance on Accounting Standard for Fair Value Measurement” from the beginning of the current fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, applied the new accounting policies prescribed by the guidance prospectively. This had no impact on the financial statements.」
The Fair Value Measurement Guidance was adopted from the beginning of the current fiscal year, and the explanation that there was no impact on the financial statements has been reaffirmed. - 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 accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the Fair Value Measurement Guidance was applied prospectively. This had no impact on the quarterly financial statements.」
The Fair Value Measurement Guidance was adopted from the beginning of the first quarter of the fiscal period, and the explanation that there was no impact on the quarterly financial statements has been reaffirmed. - FY2024-Q2RestatedAnnual 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 accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the Fair Value Measurement Guidance was applied prospectively. This had no impact on the quarterly financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was adopted from the beginning of the first quarter of the fiscal period, and the explanation that there was no impact on the financial statements has been reaffirmed. - FY2024-Q1First statedAnnual report
「The Company adopted the “Implementation 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 applied the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was adopted from the beginning of the first quarter of the current fiscal year. The new accounting policies were applied prospectively, and it is stated that there was no impact on the quarterly financial statements.