Adoption of the Fair Value Measurement Standard
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
The company continues to apply its policy regarding the Fair Value Measurement Standard and other standards and to state that they have no impact on the consolidated financial statements. - FY2022-Q2RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements.」
The company continues to disclose its policy of applying the Fair Value Measurement Standard and other standards from the first quarter and that they have no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the current 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 Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has newly disclosed its policy of applying the Fair Value Measurement Standard and other standards prospectively from the beginning of the first quarter.