Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2022-Q1. 2 of 3 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 Standard”) and other standards were applied from the beginning of the first quarter of the current fiscal year. Under 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 standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting standards for fair value measurement, etc. from the beginning of the first-quarter consolidated accounting period, and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement 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 current fiscal year. Under 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 standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting standards for fair value measurement, etc. from the beginning of the first-quarter consolidated accounting period, and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter, we adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed 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 prescribed by these standards will be applied prospectively.」
Applied the accounting standard for fair value measurement and related standards from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements.