Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning 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 (ASBJ Statement No. 10, 4 July 2019), the company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards.」
The policy for applying the fair value measurement accounting standard and related standards was reconfirmed for the full fiscal year, and it was stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the Fair Value Measurement Standard) and other 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 (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other related standards prospectively.」
The company has reconfirmed its policy under the fair value measurement accounting standard and related standards applied from the first quarter and stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the Fair Value Measurement Standard) and other 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 (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other related standards prospectively.」
The company has reiterated its policy under the fair value measurement accounting standard and related standards applied from the first quarter. It stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Company adopted 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 fiscal year under review. 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), the Company will apply the new accounting policies prescribed by these standards prospectively.」
The company applied the fair value measurement accounting standard and related standards from the beginning of the first quarter and decided to apply the new accounting policy prospectively. It stated that there was no impact on the quarterly consolidated financial statements.