Adoption of Accounting Standards and Related Guidance on Fair Value Measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「There is no impact on the quarterly financial statements as a result.」
The treatment of applying the fair value measurement accounting standards and other standards from the beginning of the first quarter accounting period and applying the new accounting policies prospectively, together with the statement that there is no impact on the quarterly financial statements, continues. - FY2022-Q2RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the first quarter accounting period, and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards, 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 (ASBJ Statement No. 10, 4 July 2019). This had no impact on the quarterly financial statements.」
The fair value measurement accounting standards and other standards continue to be applied from the beginning of the first quarter accounting period, with the new accounting policies applied prospectively. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other standards have been applied from the beginning of the current first quarter accounting period, and the new accounting policies prescribed by these standards have been applied prospectively.」
The fair value measurement accounting standards and other standards were applied from the beginning of the first quarter accounting period, and the new accounting policies were applied prospectively in accordance with the transitional treatment. It was stated that there was no impact on the quarterly financial statements.