Application of the Fair Value Measurement Standard
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1RestatedAnnual report
「There were no material changes during the cumulative first-quarter period to the management policies, management strategies or other matters established by our group.」
No new changes regarding the application of the fair value measurement accounting standard and related standards were disclosed, and the existing accounting policy continues to apply. - FY2022-Q3RestatedAnnual report
「The application of the fair value measurement accounting standard and related standards had no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standard and related standards applied from FY2022-Q1 continue to be applied, and the Company stated that they had no impact on the third-quarter consolidated financial statements. - FY2022-Q2RestatedAnnual 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 first quarter of the consolidated 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), the new accounting policy prescribed by the fair value measurement accounting standard and related standards has been applied prospectively. The application of the fair value measurement accounting standard and related standards had no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standard and related standards applied from the first quarter continue to be applied, and the Company stated that they had no impact on the second-quarter consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the fiscal year under review. 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 (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by these standards prospectively.」
From FY2022-Q1, the Company applied the new accounting policy under the accounting standard for fair value measurement and related standards prospectively. It stated that there was no impact on the quarterly consolidated financial statements.