Application of the accounting standards for fair value measurement
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 and related standards were applied from the beginning of the first quarter of the consolidated accounting period, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The disclosure continues to state the policy for applying the Fair Value Measurement Accounting Standard and related standards and that there is no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the consolidated accounting period, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The disclosure continues to state the policy for applying the Fair Value Measurement Accounting Standard and related standards and that there is no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment under Paragraph 19 of the 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 these standards will be applied prospectively. The adoption has no impact on the quarterly consolidated financial statements.」
It is stated that the Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated accounting period, and that the new accounting policies will be applied prospectively. There is no impact on the financial statements.