Adoption of the Fair Value Measurement Standard
First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the fair value measurement standards prospectively, in accordance with the transitional treatment specified in Paragraph 19 of the fair value measurement standards and Paragraph 44-2 of the Accounting Standard for Financial Instruments. The impact on the quarterly consolidated financial statements is nil.」
The company continues to state its policy of applying the Accounting Standard for Fair Value Measurement and related standards from the first quarter and applying the new accounting policies prospectively, as well as the absence of any impact on the financial statements. - FY2022-Q2First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the fair value measurement standards prospectively, in accordance with the transitional treatment specified in Paragraph 19 of the fair value measurement standards and Paragraph 44-2 of the Accounting Standard for Financial Instruments. The impact on the quarterly consolidated financial statements is nil.」
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 are being applied prospectively. It was stated that there was no impact on the financial statements.