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 company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the 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), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively.」
The company has continued to disclose its accounting policy of applying the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the fiscal year. - FY2022-Q2RestatedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the 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), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively.」
The company has continued to disclose the application of the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the fiscal year. It stated that there would be no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal period.」
The company disclosed for the first time its accounting policy of applying the Accounting Standards for Fair Value Measurement and related standards from the beginning of the first quarter of the fiscal year. It stated that there would be no impact on the quarterly consolidated financial statements.