Application of the Fair Value Measurement Accounting Standard
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter. 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 Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the fair value measurement standards will be applied prospectively. There was no impact on the quarterly financial statements.」
時価算定会計基準等を第1四半期会計期間の期首から適用し、四半期財務諸表への影響はないとする開示を再確認している。 - FY2022-Q1First statedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment set out in Paragraph 19 of the fair value measurement 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 company applied the fair value measurement standard and related standards from 1 April 2021 and is applying the new accounting policies prospectively. No effect on the quarterly financial statements is disclosed.