Application of the Accounting Standards for Fair Value Measurement
First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the current 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 (Accounting Standard No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the consolidated financial statements.」
The annual report confirms the application of the Fair Value Measurement Accounting Standard and related standards and the disclosure that there is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standard 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 (Accounting Standard No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company continues to disclose that the Fair Value Measurement Accounting Standard and related standards were applied from the beginning of the first quarter of the consolidated fiscal year and that there is no impact on the 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 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 (Accounting Standard No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the consolidated fiscal year, and the new accounting policies have been applied prospectively. The Company states that there is no impact on the quarterly consolidated financial statements.