Adoption of the Fair Value Measurement Accounting Standard
First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
The policy of applying the Fair Value Measurement Standard and related standards continued throughout the fiscal year. It is stated that there is no impact on the consolidated financial statements. - FY2022-Q2First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively.」
The policy of applying the Fair Value Measurement Standard and related standards from the beginning of the first quarter of the consolidated fiscal year appears for the first time. It is stated that there is no impact on the quarterly consolidated financial statements.