Application of the accounting standard for fair value measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current consolidated fiscal year. … There was no impact on the consolidated financial statements for the current consolidated fiscal year.」
The company continued to apply the Accounting Standard for Fair Value Measurement and related standards, and concluded that there was no impact on the full-year financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed 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), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards were applied prospectively. There was no impact on the quarterly consolidated financial statements for the first 3 quarters of the current fiscal year.」
The company continued to apply the Accounting Standard for Fair Value Measurement and related standards, and the impact on the financial statements for the cumulative third quarter was considered immaterial. - FY2022-Q2RestatedAnnual report
「The Company has continued applying the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional provisions set out in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. This had no effect on the quarterly consolidated financial statements for the cumulative second quarter of the current consolidated fiscal year.」
The company continued to apply the Accounting Standard for Fair Value Measurement and related standards, and the impact on the financial statements for the cumulative second quarter was considered immaterial. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards were applied prospectively. There was no impact on the quarterly consolidated financial statements for the current first quarter of the consolidated fiscal year.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the consolidated fiscal year, and the new accounting policies were applied prospectively. The impact on the financial statements was considered immaterial.