Application of the Accounting Standard 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 (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
From the beginning of the first quarter accounting period, we applied the accounting standards for fair value measurement and related standards and have continued to apply the new accounting policy. - FY2022-Q1First statedAnnual report
「The Group applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in 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 specified by the standard and related guidance will be applied prospectively.」
From the beginning of the current first quarter consolidated accounting period, we applied the accounting standards for fair value measurement and related standards and applied the new accounting policy for fair value measurement prospectively.