Application of the Accounting Standard for Fair Value Measurement
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 have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards are being applied prospectively. There is no impact on the quarterly financial statements.」
時価算定会計基準等を第1四半期会計期間の期首から適用し、四半期財務諸表への影響はないとの処理を再確認している。 - FY2022-Q1First statedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment set out in Paragraph 19 of the fair value measurement 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 company applied the fair value measurement standard and related standards from the beginning of the first quarter and is applying the new accounting policy prospectively. It states that there is no impact on the quarterly financial statements.