Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2022.
- FY2022AchievedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
The accounting standards for fair value measurement and related standards were applied from the beginning of the fiscal year, and the annual results confirmed that they had no impact on the consolidated financial statements. - FY2022-Q2RestatedAnnual 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 application of the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal year, together with the prospective application and statement that there was no impact, continues to be disclosed. - FY2022-Q1First statedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company began applying the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year, and the application of the new accounting policy on a prospective basis was described for the first time.