Application of the Accounting Standard for Fair Value Measurement
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第27-２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いたしました。」
時価算定会計基準適用指針を期首から適用し、将来にわたって新たな会計方針を適用することが再確認されている。 - FY2023-Q3RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Accounting Implementation Guidance) from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Implementation Guidance prospectively, in accordance with the transitional treatment prescribed in paragraph 27-2 of that guidance. The application of the implementation guidance had no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針を第１四半期連結会計期間の期首から適用したこと、および財務諸表への影響がないことが第３四半期でも再掲されている。 - FY2023-Q2RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Accounting Implementation Guidance) from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Implementation Guidance prospectively, in accordance with the transitional treatment prescribed in paragraph 27-2 of that guidance. The application of the implementation guidance had no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針を第１四半期連結会計期間の期首から適用したこと、および財務諸表への影響がないことが再掲されている。 - FY2023-Q1AdvancedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Accounting Implementation Guidance) from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Implementation Guidance prospectively, in accordance with the transitional treatment prescribed in paragraph 27-2 of that guidance. The application of the implementation guidance had no impact on the quarterly consolidated financial statements.」
時価算定会計基準の適用に続き、適用指針も第１四半期連結会計期間の期首から適用された。新たな会計方針は将来にわたって適用され、財務諸表への影響はないと記載されている。 - FY2022-Q3RestatedAnnual report
「The accounting standard for fair value measurement and related standards were applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed by the relevant standards, the new accounting policies were applied prospectively. The application had no impact on the quarterly consolidated financial statements.」
時価算定会計基準等を第１四半期連結会計期間の期首から適用したことと、財務諸表への影響がないことが再掲されている。 - FY2022-Q2RestatedAnnual report
「The accounting standard for fair value measurement and related standards were applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed by the relevant standards, the new accounting policies were applied prospectively. The application had no impact on the quarterly consolidated financial statements.」
時価算定会計基準等を第１四半期連結会計期間の期首から適用したことと、財務諸表への影響がないことが再掲されている。 - FY2022-Q1First statedAnnual 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 other standards from the beginning of the first quarter of the current consolidated fiscal year, and decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively, 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 application of these accounting standards and other requirements had no impact on the quarterly consolidated financial statements.」
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している。四半期連結財務諸表への影響はないと記載されている。