Application of the Accounting Standards for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the consolidated fiscal 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards have been applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Standard and related standards applied from the first quarter continue to be applied, and the absence of any impact on the quarterly consolidated financial statements has been reconfirmed. - FY2022-Q1First statedAnnual report
「Beginning at the start of the first quarter of the current fiscal year, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the 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 accounting standards for fair value measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies have been applied prospectively. The Company explains that there was no impact on the quarterly consolidated financial statements.