Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
150 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the consolidated fiscal year」
The accounting standards for fair value measurement and related standards continue to be applied from the beginning of the current fiscal year, with no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal year, and will apply the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements for the cumulative third quarter.」
The accounting standards for fair value measurement and related standards applied from the first quarter continue to be applied, with no impact on the financial statements for the third quarter. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the consolidated fiscal year, and will apply the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements for the cumulative second quarter.」
The accounting standards for fair value measurement and related standards applied from the first quarter continue to be applied, with no impact on the financial statements for the second quarter. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and, 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, will apply the new accounting policies prescribed by those standards prospectively.」
The company began applying the accounting standards for fair value measurement and related standards on 1 April 2021 and is applying the new accounting policies prospectively. It stated that there was no impact on the quarterly consolidated financial statements for the first quarter.