Application of the Accounting Standards for Fair Value Measurement, etc.
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual report
「The implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the current consolidated fiscal year, and the new accounting policies stipulated by the implementation guidance for the Fair Value Measurement Accounting Standard will be applied prospectively. The application had no impact on the consolidated financial statements.」
The company reconfirms that the Fair Value Measurement Implementation Guidance has been applied from the beginning of the fiscal year and that there is no impact on the financial statements. - 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 Implementation Guidance”) has been applied from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company reconfirms that the Fair Value Measurement Implementation Guidance has been applied from the beginning of the period, that the new accounting policies are being applied prospectively, and that there is no impact on the financial statements. - FY2023-Q1First statedAnnual report
「The company has applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively.」
The Fair Value Measurement Standard and related standards have been applied prospectively from the beginning of the current first-quarter accounting period. The company states that there is no impact on the quarterly consolidated financial statements.