Adoption of Fair Value Measurement Accounting Standards
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in Paragraph 19 of the Fair Value Measurement 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 Fair Value Measurement Standard and other relevant standards prospectively. There has been no material change in the methods used to measure fair value as a result.」
The company reconfirmed that there were no material changes to the measurement methods under the Fair Value Measurement Accounting Standard and related standards applied from the beginning of the first quarter of the consolidated fiscal period. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in Paragraph 19 of the Fair Value Measurement 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 Fair Value Measurement Standard and other relevant standards prospectively. There has been no material change in the methods used to measure fair value as a result.」
The Fair Value Measurement Accounting Standard and related standards were applied from the beginning of the first quarter of the fiscal year ending March 2022, and the new accounting policies were applied prospectively. There were no material changes to the fair value measurement methods.