Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
139 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” (ASBJ 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” (ASBJ Statement No. 10, 4 July 2019), the new accounting policy prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. This has no impact on the consolidated financial statements.」
The company has reconfirmed the application of the accounting standards for fair value measurement and related standards, as well as the prospective application of the new accounting policy. - FY2022-Q3RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards have been applied from the beginning of the first quarter of the 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” (ASBJ Statement No. 10, 4 July 2019), the new accounting policy prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company has reconfirmed that it applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal year and has applied the new accounting policy prospectively. - FY2022-Q2RestatedAnnual report
「We adopted 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 consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The company has reconfirmed that it applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal year and applied the new accounting policy prospectively. - FY2022-Q1First statedAnnual report
「We adopted 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 and will apply the new accounting policies prescribed by the standard prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」
The fair value measurement standards were applied from the beginning of the first quarter, with the new accounting policies applied prospectively and no impact on the quarterly consolidated financial statements.