Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting 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 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 other standards will be applied prospectively. This has no effect on the quarterly consolidated financial statements for the year-to-date period or other periods.」
The company has reconfirmed that it has applied the Accounting Standards for Fair Value Measurement and related standards from FY2022-Q1 and continues to apply the new accounting policy prospectively. - 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 Standard") and other standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 19 of the Fair Value Measurement 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 the new accounting policies stipulated by the Fair Value Measurement Standard and other standards prospectively. This had no effect on the quarterly consolidated financial statements for the cumulative quarterly period or other periods.」
The Accounting Standards for Fair Value Measurement and related standards were applied from the beginning of FY2022-Q1, and the new accounting policy was applied prospectively. There was no impact on the quarterly consolidated financial statements.