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
「From the beginning of the first quarter, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. This has no impact on the quarterly consolidated financial statements.」
The application of the accounting standards for fair value measurement and the absence of any impact on the quarterly consolidated financial statements were reaffirmed. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other applicable standards were adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in the standards, the new accounting policies prescribed by the standards will be applied prospectively.」
The company applied the accounting standard and related guidance on fair value measurement from the beginning of the first quarter and applied the new accounting policy prospectively. It stated that there was no impact on the quarterly consolidated financial statements.