Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 1 of 3 entries say "Restated". Latest entry: FY2023.
- FY2023DroppedAnnual report
「The fair value of financial instruments is classified into the following 3 levels according to the observability and significance of the inputs used in fair value measurement.」
No description was found of the initial application of the previous accounting standards for fair value measurement from the beginning of the fiscal year; only fair value hierarchy disclosures for financial instruments were provided. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by those standards.」
The policy of applying the accounting standards for fair value measurement and related standards continues to be stated, along with the explanation that there is no impact on the financial statements because the company does not hold financial instruments measured at fair value. - FY2022-Q2First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (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 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 accounting standards for fair value measurement and related standards were applied prospectively from the beginning of the current fiscal year. The company does not hold financial instruments measured at fair value, and the standards were stated to have no impact on the financial statements.