Adoption of Accounting Standards 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 (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement 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 Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The Company continues to apply the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the consolidated fiscal period. - FY2022-Q1First statedAnnual report
「The Group 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. 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), the new accounting policies specified by the standard and related guidance will be applied prospectively.」
The company applied the fair value measurement accounting standard and related standards from the beginning of the fiscal year and changed the method for shares with quoted market values from using the average price for the month preceding the fiscal year-end closing date to using a method based on the market price and other factors on the fiscal year-end closing date.