Adoption of the fair-value measurement accounting standard
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The company has 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.」
The company continued to apply the accounting standard for fair value measurement and related standards for the full fiscal year and stated that there was no impact on the consolidated financial statements. - FY2022-Q1First statedAnnual report
「The company has 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 current 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), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively.」
The company adopted the accounting standard for fair value measurement and related standards from the beginning of the quarter and applied the new accounting policy prospectively. It stated that there was no impact on the quarterly consolidated financial statements.