Adoption of the Fair Value Measurement Standard
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 other related standards were applied from the beginning of the first quarter, and, 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 and other related standards have been applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group continues to explain the application of the fair value measurement standards and that there was no impact on the quarterly consolidated 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 other related standards were applied from the beginning of the first quarter, and, 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 and other related standards have been applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Group continued its application of the Fair Value Measurement Standard and other standards and explained that there was no impact on the financial statements. - 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 other 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 other standards prospectively. This has had no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and other related standards were applied from the beginning of the first quarter of the current fiscal year, and this is the first disclosure of the policy to apply the new accounting policies on a prospective basis. The Company explains that there was no impact on the financial statements.