Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「There is no impact on the quarterly financial statements.」
The company continues to apply the accounting standards and related guidance on the measurement of fair value and reconfirms that there was no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「There is no impact on the quarterly financial statements.」
The company continues to apply the accounting standards and related guidance on the measurement of fair value and reconfirms that there was no impact on the quarterly financial statements. - FY2023-Q1First statedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment set out in Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」
The company states that it applied the accounting standards and related guidance on the measurement of fair value from the beginning of the first quarter of the current fiscal year and that there was no impact on the quarterly financial statements.