| At the 532nd meeting of the Accounting Standards Board of Japan held on September 3, 2024, the following amendments were made: Accounting Standard No. 34 “Accounting Standard for Leases”, Accounting Standards Implementation Guideline No. 33 “Guideline on Accounting Standard for Leases”, Accounting Standards Implementation Guideline No. 35 “Partial Amendments to Accounting Standard for Impairment of Fixed Assets”, Accounting Standards Implementation Guideline No. 36 “Partial Amendments to Standards for Preparation of Consolidated Cash Flow Statements, etc. (Part 2)”, Amended Accounting Standards Implementation Guideline No. 18 “Accounting Standard for Asset Retirement Obligations”, Amended Accounting Standards Implementation Guideline No. 20 “Accounting Standard for Disclosure of Fair Value, etc. of Rental Property, etc.”, Amended Accounting Standards Implementation Guideline No. 29 “Accounting Standard for Revenue Recognition”, Amended Accounting Standards Implementation Guideline No. 6 “Guideline on Accounting Standard for Impairment of Fixed Assets”, Amended Accounting Standards Implementation Guideline No. 10 “Guideline on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures, etc.”, Amended Accounting Standards Implementation Guideline No. 13 “Guideline on Accounting Standard for Related Party Disclosures”, Amended Accounting Standards Implementation Guideline No. 15 “Guideline on Accounting Standard for Related Party Disclosures”, |
