Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「There is no impact on the quarterly consolidated financial statements for the cumulative quarterly period or other periods as a result.」
Although application of the Fair Value Measurement Standard and other standards continued, it was stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2First statedAnnual 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 consolidation period. In accordance with 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 Fair Value Measurement Standard will be applied prospectively. There is no impact on the quarterly consolidated financial statements for the cumulative quarterly period or other periods as a result.」
The Fair Value Measurement Standard and other standards were applied from the beginning of the first quarter consolidation period. The new accounting policies were applied prospectively, and it was stated that there was no impact on the quarterly consolidated financial statements.