Application of the Accounting Standard 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 other relevant standards from the beginning of the first quarter accounting period. 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), the Company applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively.」
The Company restated that it applied the accounting standards relating to fair value measurement from the beginning of the first quarter accounting period. - 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 other relevant standards from the beginning of the first quarter accounting period. 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), the Company applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively.」
The Company restated that it applied the accounting standards relating to fair value measurement from the beginning of the first quarter accounting period. - FY2022-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively.」
The Company applied the accounting standards relating to fair value measurement from the beginning of the current first quarter accounting period and applied the new accounting policies prospectively. It states that there was no impact on the quarterly financial statements.