Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q3. 1 of 2 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the current consolidated fiscal year. 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” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively.」
The application of the Fair Value Measurement Accounting Standard and other standards continued to be disclosed in the annual financial statements, with no impact on the financial statements stated. - FY2022-Q3First statedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the first quarter of the 11th fiscal year. 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” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively.」
The Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the first quarter of the 11th fiscal year. It was stated that there was no impact on the quarterly consolidated financial statements.