Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「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 related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. The new accounting policies prescribed by the Fair Value Measurement Standard and related standards are to be applied prospectively.」
FY2022-Q1の期首から適用した時価算定会計基準等の新たな会計方針が継続している。 - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by those standards.」
FY2022-Q1の期首から適用した時価算定会計基準等の新たな会計方針が継続している。財務諸表への影響はないと記載している。 - FY2022-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the fair value measurement standard and related standards will be applied prospectively.」
The company applied the accounting standard and related guidance on fair value measurement from the beginning of the first quarter and applied the new accounting policy prospectively. It stated that there was no impact on the quarterly consolidated financial statements.