Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards at the beginning of the fiscal year, and will apply the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments.」
The Fair Value Measurement Standard and other standards were applied for the full fiscal year, and disclosures were made concerning fair value hierarchy levels for financial instruments and other matters. - FY2022-Q3RestatedAnnual report
「The Fair Value Measurement Standard and other standards have been 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, the new accounting policies prescribed by the Fair Value Measurement Standard and other standards will be applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The Fair Value Measurement Standard and other standards continued to be applied from the beginning of the first quarter of the current consolidated fiscal year, and the impact on the quarterly consolidated financial statements was described as immaterial. - FY2022-Q1First statedAnnual report
「The Group has applied 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 other standards 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 Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards will be applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The Fair Value Measurement Standard and other standards were applied from 1 April 2021, and the new accounting policies have been applied prospectively in accordance with the transitional treatment. The impact on the quarterly consolidated financial statements was described as immaterial.