Adoption of the Fair Value Measurement Accounting Standard and Related Guidance
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 Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to disclose its accounting policy of applying the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the fiscal year, stating that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter consolidated accounting period, and the new accounting policies prescribed by those standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company’s accounting policy of applying the Accounting Standard for Fair Value Measurement and related standards from 1 April 2021 can be confirmed for the first time. It states that there was no impact on the quarterly consolidated financial statements.