Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” and related standards were applied beginning at the start of the current consolidated fiscal year. … The Company stated that applying these accounting standards and related standards had no impact on the consolidated financial statements.」
The application of the fair value measurement accounting standards and related standards continued, and it was stated that there was no impact on the consolidated financial statements. - FY2022-Q1First statedAnnual report
「Beginning at the start of the first quarter of the current fiscal year, we have applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards. 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” (Accounting Standards Board of Japan 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.」
Beginning at the start of the first quarter of the current fiscal year, the Company applied the Fair Value Measurement Accounting Standard and related standards and applied the new accounting policies prospectively. The Company stated that there was no impact on the quarterly consolidated financial statements.