Application of the Accounting Standard for Fair Value Measurement, etc.
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
145 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the 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 disclosure continues to state that the Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the first quarter accounting period. There is no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards. 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 (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」
The disclosure continues to state that the Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the first quarter accounting period. There is no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「Beginning with the start of the first quarter, we adopted the Accounting Standard for Fair Value Measurement and related standards. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. The adoption had no impact on the quarterly financial statements.」
The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter accounting period, and the new accounting policy has been applied prospectively. It states that there is no impact on the quarterly financial statements.