Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
141 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively. There was no impact from this change.」
The company has reconfirmed its accounting policy of applying the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the consolidated fiscal year. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively. There was no impact from this change.」
The Fair Value Measurement Standard and other standards were applied from the beginning of the current first-quarter consolidated accounting period, and the new accounting policies have been applied prospectively.