Application of the accounting standard 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
「The Company has 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 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 accounting standard for fair value measurement and related standards applied from the beginning of the first quarter continue to be applied. - FY2022-Q1First statedAnnual report
「The Company has 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 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.」
From the beginning of the first quarter of the fiscal year, the Company has applied the Fair Value Measurement Standard and related standards and will value privately placed convertible bonds with stock acquisition rights using discounted future cash flows and other methods.