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 and related standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards are being applied prospectively. There is no impact on the quarterly financial statements.」
時価算定会計基準等を第1四半期会計期間の期首から適用し、四半期財務諸表への影響はないとの説明が継続している。 - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards are being applied prospectively. There is no impact on the quarterly financial statements.」
時価算定会計基準等を第1四半期会計期間の期首から適用し、四半期財務諸表への影響はないとの説明が継続している。 - FY2022-Q1First statedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment set out 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), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」
当第1四半期会計期間の期首から時価算定会計基準等を適用し、経過的な取扱いに従って新たな会計方針を将来にわたり適用している。四半期財務諸表への影響はないと記載されている。