Adopting the Accounting Standards for Fair Value Measurement
First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」
The application of the market value measurement accounting standard and other relevant standards from the beginning of the first quarter accounting period, and the absence of any impact on the quarterly financial statements, were restated. - FY2022-Q2First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」
The market value measurement accounting standard and other relevant standards were applied from the beginning of the first quarter accounting period, and it was stated that there was no impact on the quarterly financial statements.