Application of Accounting Standards for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q2.
- FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. This adoption had no effect on the quarterly financial statements.」
The company reaffirmed that the Accounting Standard for Fair Value Measurement and related standards were applied prospectively from the beginning of the first quarter and had no effect on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in 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 the standards will be applied prospectively. This had no impact on the quarterly financial statements.」
The Company applied the accounting standards for fair value measurement prospectively from the beginning of the first quarter accounting period and stated that there was no impact on the quarterly financial statements.