Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023.
139 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「「時価の算定に関する会計基準の適用指針」（企業会計基準適用指針第31号 2021年６月17日。以下「時価算定会計基準適用指針」という。）を当連結会計年度の期首から適用し、時価算定会計基準適用指針が定める新たな会計方針を将来にわたって適用することとした。なお、連結財務諸表に与える影響はない。」
時価算定会計基準適用指針の適用と、連結財務諸表への影響がないことを年次決算で再確認している。 - FY2023-Q3RestatedAnnual report
「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply prospectively the new accounting policies prescribed by the guidance. There was no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Fair Value Measurement Accounting Standard was applied from the beginning of the first quarter of the current fiscal year, and the absence of any impact on the quarterly consolidated financial statements is being reaffirmed. - FY2023-Q2RestatedAnnual report
「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply prospectively the new accounting policies prescribed by the guidance. There was no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Fair Value Measurement Accounting Standard was applied from the beginning of the first quarter of the current fiscal year, and the absence of any impact on the quarterly consolidated financial statements is being reaffirmed. - FY2023-Q1AdvancedAnnual report
「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply prospectively the new accounting policies prescribed by the guidance. There was no impact on the quarterly consolidated financial statements.」
既存の時価算定会計基準等の適用に加え、適用指針を当第1四半期連結会計期間の期首から適用した。四半期連結財務諸表への影響はない。 - FY2022RestatedAnnual report
「「時価の算定に関する会計基準」（企業会計基準第30号 2019年７月４日。以下「時価算定会計基準」という。）等を当連結会計年度の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」（企業会計基準第10号 2019年７月４日）第44-２項に定める経過的な取扱いに従って、時価算定会計基準等が定める新たな会計方針を、将来にわたって適用することとしている。なお、連結財務諸表に与える影響はない。」
時価算定会計基準等を適用し、連結財務諸表への影響がないことを年次決算で再確認している。 - FY2022-Q3RestatedAnnual report
「「時価の算定に関する会計基準」（企業会計基準第30号 2019年７月４日。以下「時価算定会計基準」という。）等を第１四半期連結会計期間の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」（企業会計基準第10号 2019年７月４日）第44－２項に定める経過的な取扱いに従って、時価算定会計基準等が定める新たな会計方針を、将来にわたって適用することとしている。なお、四半期連結財務諸表に与える影響はない。」
The application of the accounting standards for fair value measurement and the absence of any impact on the quarterly consolidated financial statements were reaffirmed. - FY2022-Q1First statedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by these standards will be applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
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適用し、新たな会計方針を将来にわたって適用することを初めて開示している。四半期連結財務諸表への影響はない。