Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other relevant standards 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 (ASBJ Statement No. 10, 4 July 2019), we applied the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. This had no impact on the consolidated financial statements for the third quarter.」
The accounting standard for fair value measurement and other relevant standards applied from the beginning of the first quarter of the consolidated fiscal year continue to be applied, and the company states that there was no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The company has applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards 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 Accounting Standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), the company has decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards on a prospective basis.」
The accounting standard for fair value measurement and other relevant standards applied from the beginning of the first quarter of the consolidated fiscal year continue to be applied, and the company states that there was no impact on the consolidated financial statements for the second quarter. - FY2022-Q1First statedAnnual report
「The company has applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant 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” (Accounting Standard No. 10, 4 July 2019), the company has decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards on a prospective basis.」
From the beginning of the first quarter of the current consolidated fiscal year, we applied the accounting standard for fair value measurement and other relevant standards, applying the new accounting policy prospectively. The company states that there was no impact on the consolidated financial statements for the current quarter.