Adoption of the Fair Value Measurement Accounting Standards
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual 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 Accounting Standard”) and other standards from the beginning of the first-quarter accounting period. 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. This had no impact on the quarterly financial statements.」
The Company continued to disclose that it had applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the first-quarter accounting period. - FY2022-Q2RestatedAnnual 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 Accounting Standard”) and other standards from the beginning of the first-quarter accounting period. 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. This had no impact on the quarterly financial statements.」
The Company continued to disclose in the second quarter that it had applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the first-quarter accounting period. - 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 Accounting Standard”) and other standards from the beginning of the first-quarter accounting period. 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. This had no impact on the quarterly financial statements.」
The Company applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the first-quarter accounting period and applied the new accounting policies prospectively in accordance with the transitional treatment. It stated that this had no impact on the quarterly financial statements.