Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q3.
141 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and other standards were applied from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards have been applied prospectively. There is no impact on the quarterly financial statements.」
The accounting policy of applying the Accounting Standard for Fair Value Measurement and other standards from the beginning of FY2022 Q1 remains in place. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards were applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards have been applied prospectively.」
The Accounting Standard for Fair Value Measurement and other standards have been applied from the beginning of FY2022 Q1, with the new accounting policies applied prospectively. It is stated that there is no impact on the quarterly financial statements.