Applying the Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Group applied the Accounting Standard for Fair Value Measurement (ASBJ Statement 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 provisions set out 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 Group decided to apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The policy of applying the fair value measurement standard and related standards from the beginning of the first quarter of the current consolidated fiscal year continues. - 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.」
The Group applied the accounting standard for fair value measurement and related standards prospectively from the beginning of FY2022-Q1. It explained that there was no impact on the quarterly consolidated financial statements.