Adoption of the accounting standard for fair value measurement
First written in FY2022-Q2. 1 of 3 entries say "Advanced", first in FY2022. Latest entry: FY2023.
138 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the current consolidated fiscal year.」
The company continued to apply the Fair Value Measurement Standard and related standards and make disclosures by fair value level for the full year. - FY2022AdvancedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the current consolidated fiscal year.」
The company continued to apply the Fair Value Measurement Standard and related standards for the full year and made disclosures, including breakdowns by fair value level. It stated that there was no impact on the consolidated financial statements. - FY2022-Q2First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) 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 Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The company stated for the first time that it applied the Fair Value Measurement Standard and related standards from the beginning of the first quarter of the current consolidated fiscal year and would apply the new accounting policies prospectively.