Adoption of the Fair Value Measurement Standard and Related Standards
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q2.
- FY2022-Q2RestatedAnnual report
「The Group has applied the "Accounting Standard for Fair Value Measurement" (Accounting Standard No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and other standards from the beginning of the first quarter of the consolidated fiscal year. The new accounting policies prescribed by the Fair Value Measurement Standard and other standards will be applied prospectively. The application has had no effect on the quarterly consolidated financial statements.」
The company continues to explain that it applied the Accounting Standard for Fair Value Measurement and other relevant standards prospectively from the beginning of the fiscal year, with no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out 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 Group applied the fair value measurement accounting standard and related standards prospectively from the beginning of the fiscal year and stated that there was no impact on the quarterly consolidated financial statements.