Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The company reconfirms that it applied the accounting standards for fair value measurement and other relevant standards from the beginning of the first-quarter consolidated accounting period and will apply the new accounting policies prospectively. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other related standards from the beginning of the first quarter of the current consolidated fiscal year, and decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and other related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards for fair value measurement and other relevant standards from the beginning of the first-quarter consolidated accounting period and decided to apply the new accounting policies prospectively. It states that there was no impact on the financial statements.