Adoption of accounting standards for fair value measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. There has been no material change in the methods used to measure fair value as a result.」
The company has reaffirmed the application of the Fair Value Measurement Standard and other relevant standards and that there has been no material change in the methods used to measure fair value. - FY2022RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning 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, we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. There has been no material change in the methods used to measure fair value as a result.」
The company has reaffirmed its explanation that the Fair Value Measurement Standard and other relevant standards were applied from the beginning of the fiscal year and that there has been no material change in the methods used to measure fair value. - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the first-quarter consolidated accounting period. 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 Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. There has been no material change in the methods used to measure fair value as a result.」
The company has reaffirmed that there has been no material change in the methods used to measure fair value under the Fair Value Measurement Standard and other relevant standards applied from the beginning of the first-quarter consolidated accounting period. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the current first-quarter consolidated accounting period. 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 Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. There has been no material change in the methods used to measure fair value as a result.」
The company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the current first-quarter consolidated accounting period and is applying the new accounting policies prospectively. It explained that there has been no material change in the methods used to measure fair value.