Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the consolidated financial statements for the current consolidated fiscal year.」
時価算定会計基準等の適用を継続し、当年度の連結財務諸表への影響はないとしている。 - FY2022-Q1First statedAnnual report
「The "Accounting Standard for Fair Value Measurement" (Accounting Standard No. 30, 4 July 2019) and related standards were applied from the beginning of the current first-quarter consolidated accounting period. The new accounting policies prescribed by the fair value measurement accounting standards and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
2021年4月1日から時価算定会計基準等を適用し、新たな会計方針を将来にわたって適用することを初めて記載している。四半期連結財務諸表への影響はないとしている。