Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were applied from the beginning of the current consolidated fiscal year. …The Company stated that there was no impact on the consolidated financial statements.」
The Company reconfirmed the treatment of applying the Accounting Standard for Fair Value Measurement and other standards from the beginning of FY2022 with no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the cumulative first-quarter period and, in accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by the standard prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company reconfirmed that it applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the consolidated fiscal year and that there was no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the cumulative first-quarter period and, in accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by the standard prospectively. There was no impact on the quarterly consolidated financial statements.」
It reconfirms that the Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the consolidated fiscal period, with the new accounting policies applied prospectively. It states that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We 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 year. In accordance with the transitional treatment prescribed in paragraph 19 of the standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), we applied the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company first disclosed that it applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the consolidated fiscal year and applied the new accounting policy prospectively.