Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and other related standards from the beginning of the first quarter. In applying the Accounting Standard for Fair Value Measurement and other related standards, we have followed the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), and will apply the new accounting policies prescribed by those standards prospectively. The application of these accounting standards has no effect on the quarterly consolidated financial statements.」
The fair value measurement accounting standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and other related standards from the beginning of the first quarter. In applying the Accounting Standard for Fair Value Measurement and other related standards, we have followed the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), and will apply the new accounting policies prescribed by those standards prospectively. The application of these accounting standards has no effect on the quarterly consolidated financial statements.」
The fair value measurement accounting standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and other related standards from the beginning of the first quarter of the current fiscal year. In applying the Accounting Standard for Fair Value Measurement and other related standards, we have followed the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), and will apply the new accounting policies prescribed by those standards prospectively. The application of these accounting standards has no effect on the quarterly consolidated financial statements.」
Disclosed that the Accounting Standard for Fair Value Measurement and related standards would be applied from the beginning of the fiscal year ending June 2022, that the new accounting policies would be applied prospectively, and that there would be no effect on the quarterly consolidated financial statements.