Application of the fair value measurement standard from the fiscal year ending August 2022
First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.
139 other companies' latest entry also says "Restated".
- FY2023-Q1RestatedAnnual report
「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針を当四半期首から適用し、財務諸表への影響はないとの説明を継続している。 - FY2022-Q1AchievedAnnual 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"), among other standards, from the beginning of the first quarter of the consolidated fiscal year,」
2022年8月期から適用予定としていた時価算定会計基準等を、当第1四半期連結会計期間の期首から実際に適用した。四半期連結財務諸表への影響はないと記載している。 - FY2021First statedAnnual report
「The standards are scheduled to be adopted from the beginning of the fiscal year ending August 2022.」
The Group planned to adopt the accounting standards for fair value measurement from the beginning of the fiscal year ending August 2022 and was evaluating the impact.