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
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related 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), the company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards.」
The company has continued applying the accounting standards for fair value measurement and other standards, as well as the prospective application of the new accounting policy, throughout the fiscal year. - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the Fair Value Measurement Standard) and other related 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 (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other related standards prospectively.」
The company has continued applying the accounting standards for fair value measurement and other standards adopted from the first quarter, as well as the prospective application of the new accounting policy. It states that there is no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, issued on 4 July 2019; hereinafter, the “Fair Value Measurement Accounting 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 Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, issued on 4 July 2019), the company will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. The application had no impact on the quarterly consolidated financial statements.」
The group applied the fair value measurement standards from the beginning of the first quarter and applied the new accounting policies prospectively. No impact on the quarterly consolidated financial statements was reported.