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 Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards have been applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting 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 Accounting Standard and related standards will be applied prospectively. There is no impact on the consolidated financial statements.」
The fair value measurement accounting standards continue to be applied, with no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The company reconfirmed its policy of applying the accounting standards for fair value measurement and related standards, and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We applied 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 current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the current first-quarter consolidated accounting period and decided to apply the new accounting policy prospectively. The company states that there was no impact on the financial statements.