Adoption of 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 company does not hold financial instruments whose amounts on the quarterly consolidated balance sheet are measured at fair value, and therefore there is no impact on the quarterly consolidated financial statements.」
The company has continued to apply the Fair Value Measurement Accounting Standard and other relevant standards, reconfirming that there is no impact on the financial statements because it holds no financial instruments subject to fair value measurement. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other relevant standards have been applied from the beginning of the current first quarter of the consolidated accounting period. 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards will be applied prospectively.」
The Accounting Standard for Fair Value Measurement and other relevant standards have been applied from the beginning of the current first quarter of the consolidated accounting period, and the new accounting policies are to be applied prospectively. The company states that it holds no financial instruments subject to fair value measurement and that there is no impact on the financial statements.