Adoption of the accounting standard for fair value measurement
First written in FY2022-Q1. 2 of 3 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 other 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 applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. The impact on the consolidated financial statements for the current consolidated fiscal year was immaterial.」
The Company continued to state that the Fair Value Measurement Accounting Standard and other standards had been applied and that the impact on the financial statements was immaterial. - FY2022-Q2RestatedAnnual 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 other standards from the beginning of the first quarter of the consolidated accounting 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 Company applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. The impact on the quarterly consolidated financial statements for the cumulative second quarter of the current period was immaterial.」
The Company reconfirmed that the Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the first quarter of the consolidated accounting period and that the impact on the financial statements was immaterial. - FY2022-Q1First statedAnnual 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 other standards from the beginning of the first quarter of the current consolidated accounting 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 Company applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. The impact on the quarterly consolidated financial statements for the cumulative first quarter of the current period was immaterial.」
The Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the first quarter of the current consolidated accounting period, and the new fair value measurement accounting policies have been applied prospectively. The impact on the financial statements was described as immaterial.