Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2026.
- FY2026RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the consolidated first-quarter accounting period, and the new accounting policies prescribed by those standards will be applied prospectively.」
The company reconfirmed that it continues to apply the accounting standards for fair value measurement and related standards. - FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the cumulative first-quarter period and, in accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by the standard prospectively. There was no impact on the quarterly consolidated financial statements.」
The company reiterated the application of the accounting standards for fair value measurement and related standards from the beginning of the first-quarter accounting period, together with the prospective application of the new accounting policy, and stated that there was no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the cumulative first-quarter period and, in accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by the standard prospectively. There was no impact on the quarterly consolidated financial statements.」
The company reiterated the application of the accounting standards for fair value measurement and related standards and the prospective application of the new accounting policy, stating that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) 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 standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), we applied the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company first stated that it had applied the accounting standards for fair value measurement and related standards from the beginning of the current first-quarter consolidated accounting period, and that the new accounting policy would be applied prospectively. It stated that there was no impact on the financial statements.