Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「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 have been applied from the beginning of the current consolidated fiscal year. The Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The Company does not hold financial instruments whose amounts on the consolidated balance sheet are measured at fair value, and therefore there is no impact on the consolidated financial statements.」
The Company has stated that it applied the accounting standards for fair value measurement and related standards from the beginning of FY2022 and that there was no impact on the financial statements because it held no financial instruments measured at fair value. - FY2022-Q3RestatedAnnual report
「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 have been applied from the beginning of the first-quarter consolidated accounting period. 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 will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The Company does not hold financial instruments whose amounts on the quarterly consolidated balance sheet are measured at fair value, and therefore there is no impact on the quarterly consolidated financial statements.」
The Company has reiterated that it applied the accounting standards for fair value measurement and related standards from the beginning of the first-quarter consolidated accounting period and that there was no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「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 have been applied from the beginning of the first-quarter consolidated accounting period. 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 will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The Company does not hold financial instruments whose amounts on the quarterly consolidated balance sheet are measured at fair value, and therefore there is no impact on the quarterly consolidated financial statements.」
The Company has reiterated that it applied the accounting standards for fair value measurement and related standards from the beginning of the first-quarter consolidated accounting period and that there was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Company adopted the "Accounting Standard for Fair Value Measurement" (ASBJ Statement 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" (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. The Company does not hold financial instruments measured at fair value as amounts presented on the quarterly consolidated balance sheet, and therefore there is no impact on the quarterly consolidated financial statements.」
The Company applied the accounting standards for fair value measurement and related standards from the beginning of the first-quarter consolidated accounting period. It stated that there was no impact on the quarterly consolidated financial statements because it held no financial instruments measured at fair value.