Adopting the Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the consolidated fiscal year. 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 (ASBJ Statement No. 10, 4 July 2019), it applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The company reconfirmed its policy of applying the accounting standards for fair value measurement and related standards, and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the consolidated fiscal year. 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 (ASBJ Statement No. 10, 4 July 2019), it applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The Company continued its policy of applying the fair value measurement accounting standard and other relevant standards, reconfirming that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan, Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the current consolidated 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 Standards Board of Japan, Accounting Standard No. 10, 4 July 2019), the company applied the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standard and other relevant standards were applied from the beginning of the first quarter of fiscal 2021, and the new accounting policy for fair value measurement was applied prospectively. It was stated that there was no impact on the quarterly consolidated financial statements.