Application of the Fair Value Measurement Accounting Standard
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other applicable standards were applied from the beginning of the first quarter of the consolidated fiscal 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 related standards were applied prospectively. There was no impact from this change.」
The disclosure continues to state that the Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current 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 applicable standards were applied from the beginning of the first quarter of the consolidated fiscal 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 related standards were applied prospectively. There was no impact from this change.」
The disclosure continues to state that the Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter and had no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Company applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the current 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,” the Company applied the new accounting policies prescribed by the fair-value measurement standards prospectively. There was no impact.」
The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current quarter and applied the new accounting policies prospectively. The disclosure states that there was no impact on the financial statements.