Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the 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), it decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards. There was no impact on the financial statements.」
States that the accounting standards for fair value measurement and related guidance continue to be applied, with no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and other standards were applied from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and other standards have been applied prospectively. There is no impact on the quarterly financial statements.」
The Company continues to apply the new accounting policy based on the accounting standards for fair value measurement and related guidance, and states that it has no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual 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 adopted from the beginning of the first quarter accounting period. 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), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」
The new accounting policy based on the accounting standard for fair value measurement and related standards continues to be applied. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter, and, in accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by those standards prospectively.」
The Company has applied the new accounting policy for fair value measurement from the beginning of the first quarter of the current fiscal year.