Application of the Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「The "Implementation Guidance on Accounting Standard for Fair Value Measurement" (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") was 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 Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively.」
The implementation guidance for the fair value measurement accounting standard was applied from the beginning of the current first-quarter consolidated accounting period, and the new accounting policies were applied prospectively. There is no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「This had no impact on the consolidated financial statements.」
The fair value measurement accounting standards and related standards were applied from the beginning of the current consolidated fiscal year, but the Company continues to explain that there is no impact on the consolidated financial statements. - FY2022-Q1First statedAnnual report
「The "Accounting Standard for Fair Value Measurement" (Accounting Standard No. 30, 4 July 2019) and related standards were applied from the beginning of the current first-quarter consolidated accounting period. The new accounting policies prescribed by the fair value measurement accounting standards and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards and related standards were applied prospectively from the beginning of the current first-quarter consolidated accounting period. The Company states that there is no impact on the quarterly consolidated financial statements.