Adoption of the fair value measurement standard
First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「「時価の算定に関する会計基準」等を当連結会計年度の期首から適用し、時価算定会計基準等が定める新たな会計方針を将来にわたって適用することといたしました。なお、これによる連結財務諸表に与える影響はありません。」
The company continues to report no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company continues to apply the new accounting policies based on the fair value measurement accounting standards and related standards. It states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
第1四半期連結会計期間の期首から時価算定会計基準等に基づく新たな会計方針を将来にわたって適用した。四半期連結財務諸表への影響はない。