Application of the Implementation Guidance on the Accounting Standard for Fair Value Measurement
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the guidance will be applied prospectively. This has no effect on the consolidated financial statements.」
The company also stated for the full fiscal year that the Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied at the beginning of the fiscal year and had no impact on the financial statements. - FY2023-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 consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company continues to state that the Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied at the beginning of the fiscal year and had no impact on the financial statements. - FY2023-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 current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」
The implementation guidance on the accounting standard for fair value measurement was applied from the beginning of the first quarter of the current consolidated fiscal year. The company states that there was no impact on the quarterly consolidated financial statements.