Adoption of the accounting standard for fair value measurement
First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The application of these accounting standards and other standards has no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Standard and other relevant standards continue to be applied from the first quarter, and the disclosure reaffirms that there is no effect on the quarterly consolidated financial statements. - FY2022-Q2First statedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Standard) and other standards from the beginning of the first quarter of the current fiscal year. 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policy prescribed by the Fair Value Measurement Standard and other standards is being applied prospectively. The application of these accounting standards and other relevant standards has no effect on the quarterly consolidated financial statements.」
The Fair Value Measurement Standard and other relevant standards have been applied from the beginning of the first quarter, with the new accounting policy applied prospectively. The disclosure states that there is no effect on the financial statements.