Adoption of accounting standards for fair-value measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q2.
- FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other applicable standards were applied from the beginning of the first quarter of the consolidated fiscal 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards were applied prospectively. There was no impact from this change.」
The company continues to disclose its policy and results of applying the accounting standards for fair value measurement and related standards from the beginning of the first quarter, with no impact on the financial statements. - FY2022-Q1First statedAnnual report
「We applied the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year under review. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the "Accounting Standard for Financial Instruments" (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies specified by these standards prospectively. There was no impact.」
The company disclosed that it applied the accounting standards for fair value measurement and related standards prospectively from the beginning of the first quarter of the current fiscal year, with no impact on the financial statements.