Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) has been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies specified in the guidance are being applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
時価算定会計基準適用指針に基づく会計方針を継続適用し、財務諸表への影響は軽微と説明している。 - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) has been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies specified in the guidance are being applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
時価算定会計基準の適用指針を当四半期の期首から適用し、新たな会計方針を将来にわたって適用している。財務諸表への影響は軽微と説明している。 - FY2022-Q3RestatedAnnual report
「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 related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. The new accounting policies prescribed by the Fair Value Measurement Standard and related standards are to be applied prospectively.」
時価算定会計基準等を期首から適用し、新たな会計方針を将来にわたって適用する取扱いを再掲している。 - FY2022-Q2RestatedAnnual report
「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 related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. The new accounting policies prescribed by the Fair Value Measurement Standard and related standards are to be applied prospectively.」
時価算定会計基準等を期首から適用し、経過的な取扱いにより新たな会計方針を将来にわたって適用する方針を再掲している。 - FY2022-Q1First statedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out 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).」
時価の算定に関する会計基準等を当四半期会計期間の期首から適用した。経過的な取扱いにより新たな会計方針を将来にわたって適用し、四半期連結財務諸表への影響は軽微と説明している。