Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2022-Q2. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements.」
The company continued applying the accounting standard and related standards for fair value measurement, and the standards were deemed to have no impact on the quarterly consolidated financial statements. - FY2022-Q2First 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 related 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 Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The company applied the accounting standard and related standards for fair value measurement from 1 April 2021 and applied the new accounting policy for fair value measurement prospectively. The standards were deemed to have no impact on the quarterly consolidated financial statements.