Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The fair value measurement standards and related requirements have been applied from the beginning of the first quarter, and the new accounting policies prescribed by those standards have been applied prospectively. This has had no impact on the quarterly consolidated financial statements.」
The policy for applying the Accounting Standard for Fair Value Measurement and related standards, and the absence of any impact on the quarterly consolidated financial statements, have been reconfirmed. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the consolidated fiscal year, and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. The application had no impact on the quarterly consolidated financial statements.」
The company has reconfirmed its policy of applying the accounting standards for fair value measurement and other standards from the first quarter, as well as their lack of impact on the financial statements. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other 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 (ASBJ Statement No. 10, 4 July 2019), we decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standard and other standards. There was no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and other standards were applied prospectively from the beginning of the quarter. The company states that they had no impact on the quarterly consolidated financial statements.