Application of the accounting standards for fair value measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards have been applied 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” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards are being applied prospectively. There is no impact on the consolidated financial statements.」
The company has reconfirmed in its full-year results that the Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the fiscal year and had no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter of the consolidated 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 new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The application from the first quarter of the Fair Value Measurement Accounting Standard and other standards, and their lack of impact on the financial statements, have been reaffirmed. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter of the current consolidated 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 new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the current consolidated accounting period, and it was disclosed for the first time that the new accounting policies would be applied prospectively. The standards were stated to have no impact on the quarterly consolidated financial statements.