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 and, 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), decided to apply prospectively the new accounting policies prescribed by the fair value measurement standard and related standards.」
The accounting standard for fair value measurement and related standards applied from the beginning of the first quarter consolidated accounting period continue to be applied, and the Company states that there was no impact on the quarterly consolidated 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 and, 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), decided to apply prospectively the new accounting policies prescribed by the fair value measurement standard and related standards.」
The accounting standard for fair value measurement and related standards applied from the beginning of the first quarter consolidated accounting period continue to be applied, and the Company states that there was 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) and related standards from the beginning of the first quarter of the current fiscal year and, 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), decided to apply prospectively the new accounting policies prescribed by the fair value measurement standard and related standards.」
The company applied the fair value measurement standard and related standards from the beginning of the first quarter of the current fiscal year and has applied the new fair value measurement accounting policies prospectively. It stated that there was no impact on the quarterly consolidated financial statements.