Adoption 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 Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first-quarter accounting period.」
The company continues to apply the fair value measurement standards and related standards. - FY2022-Q3RestatedAnnual report
「「時価の算定に関する会計基準」(企業会計基準第30号 2019年７月４日。以下「時価算定会計基準」という。)等を第１四半期会計期間の期首から適用し」
The Company continues to apply the fair value measurement accounting standards and related standards and disclosed that there was no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「「時価の算定に関する会計基準」(企業会計基準第30号 2019年７月４日。以下「時価算定会計基準」という。)等を第１四半期会計期間の期首から適用し、」
時価算定会計基準等の適用を継続している。四半期財務諸表への影響はないと記載している。 - 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 Standard”) and related standards from the beginning of the first quarter. 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), it will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The Company applied the Fair Value Measurement Standard and related standards from the beginning of the first quarter. It stated that there was no impact on the quarterly financial statements.