Application of the accounting standard for fair value measurement and related standards
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q2.
138 other companies' latest entry also says "Restated".
- FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the consolidated accounting period, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準等を期首から将来にわたって適用し、四半期連結財務諸表への影響はないとの方針を再確認している。 - FY2022-Q1First statedAnnual report
「The Company 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 of the consolidated accounting period. In accordance with the transitional treatment specified in paragraph 19 of that standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), the Company applied the new accounting policies prescribed by these standards prospectively. There was no impact on the quarterly consolidated financial statements.」
Introduced new accounting policies under the fair-value measurement standards from the beginning of the fiscal year on a prospective basis and stated that there was no impact on the quarterly consolidated financial statements.