Adoption 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
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards have been applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional provisions 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 are to be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
It continues to explain that the accounting standards for fair value measurement and related standards have been applied from the beginning of the first quarter of the consolidated fiscal period, with no impact on the 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 related standards have been applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional provisions 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 are to be applied prospectively.」
It continues to apply the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal period and to apply the new accounting policies prospectively. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the Fair Value Measurement Accounting Standard) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed 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 Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards have been applied from the beginning of the period, with the new accounting policies applied prospectively. It states that there is no impact on the financial statements.