Adoption of Accounting Standards on Fair Value Measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
139 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The company continues to apply prospectively the new accounting policies based on the Fair Value Measurement Accounting Standard and other standards adopted from the first quarter. - FY2022-Q2RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The company continues to apply prospectively the new accounting policies based on the Fair Value Measurement Accounting Standard and other standards adopted from the first quarter. The company explains that there is no impact on the financial statements. - FY2022-Q1First statedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year. 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” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. This had no impact on the quarterly consolidated financial statements.」
Beginning 1 April 2021, the Company applied the accounting standards for fair value measurement and has applied the new accounting policies prospectively. It stated that there was no impact on the quarterly consolidated financial statements.