Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”), etc., have been applied from the beginning of the fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard, etc., will be applied prospectively. There is no impact on the financial statements.」
It is reiterated that the accounting standards for fair value measurement, etc., will be applied prospectively and that there is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and other standards were applied from the beginning of the first quarter. In accordance with 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), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards have been applied prospectively. There is no impact on the quarterly financial statements.」
It is reiterated that the accounting standards for fair value measurement, etc., will be applied prospectively and that there is no impact on the quarterly financial statements. - FY2022-Q2First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and other standards were applied from the beginning of the first quarter. In accordance with 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), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards have been applied prospectively. There is no impact on the quarterly financial statements.」
The accounting standards for fair value measurement, etc., have been applied from the beginning of the first-quarter accounting period, with the new accounting policies applied prospectively. It is stated that there is no impact on the quarterly financial statements.