Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan 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 (Accounting Standards Board of Japan Statement 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 impact on the quarterly consolidated financial statements is immaterial.」
The company continues to apply the fair value measurement standard adopted from the first quarter and has explained that there is no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan 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 (Accounting Standards Board of Japan Statement 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 impact on the quarterly consolidated financial statements is immaterial.」
The company continues to apply the fair value measurement standard adopted from the first quarter and has explained that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan 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 (Accounting Standards Board of Japan Statement 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 applied the fair value measurement standard and related standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new fair value measurement accounting policies prospectively. It explained that there was no impact on the quarterly consolidated financial statements.