Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment. The adoption had no effect on the quarterly consolidated financial statements.」
The accounting standard for fair value measurement and related standards were applied from the beginning of the current period, and the explanation that there was no impact on the quarterly consolidated financial statements is presented again. - FY2022-Q1First statedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) 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 that standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standard and related standards prospectively.」
The accounting standard for fair value measurement and related standards were applied from the beginning of the first-quarter consolidated accounting period commencing 1 April 2021. It was explained that there was no impact on the quarterly consolidated financial statements.