Adoption of Fair Value Measurement Standards
First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, dated 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other 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 Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, dated 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Standard and other standards applied from the first quarter continued to be applied, and the company stated that they had no impact on the quarterly consolidated financial statements. - FY2022-Q2First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, dated 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other 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 Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, dated 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter, and the new accounting policy is being applied prospectively. It is stated that there is no impact on the financial statements.