Transaction (7818) · PolicyRestated
Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
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Preparing for the application of the accounting standards for fair value measurementA theme 1839 companies write about · 5 as a headwind · 3 as a tailwind
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- FY2022-Q3RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements.」
The fair value measurement standard and other relevant standards continued to be applied from the first quarter, and the disclosure states that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Group applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current 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, the Group will apply the new accounting policies prescribed by the fair value measurement standard and other relevant standards prospectively.」
The Group applied the fair value measurement standard and other relevant standards from 1 September 2021. The disclosure states that there was no impact on the quarterly consolidated financial statements.