Adoption of the accounting standards for fair value measurement from the fiscal year ending March 2022
First written in FY2020. 6 of 8 entries say "Restated". Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- 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に基づく新たな会計方針を継続適用し、四半期連結財務諸表への影響はないと記載している。 - 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に基づく新たな会計方針を継続適用し、四半期連結財務諸表への影響はないと記載している。 - FY2023-Q1RestatedAnnual 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に基づく新たな会計方針を継続適用し、四半期連結財務諸表への影響はないと記載している。 - FY2022-Q3RestatedAnnual report
「The company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal period. 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 (Accounting Standard No. 10, 4 July 2019), it applied the new accounting policies prescribed by the fair value measurement standards and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
2022年3月期首から適用した時価算定会計基準等について、新たな会計方針を継続適用し、四半期連結財務諸表への影響はないと記載している。 - FY2022-Q2RestatedAnnual report
「The company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal period. 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 (Accounting Standard No. 10, 4 July 2019), it applied the new accounting policies prescribed by the fair value measurement standards and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
2022年3月期首から適用した時価算定会計基準等について、新たな会計方針を継続適用し、四半期連結財務諸表への影響はないと記載している。 - FY2022-Q1AchievedAnnual report
「We have applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」
2022年3月期首から適用予定としていた時価算定会計基準等を実際に適用し、四半期連結財務諸表への影響はないと記載している。 - FY2021RestatedAnnual report
「The impact of applying the accounting standards for fair value measurement and related guidance on the consolidated financial statements has not yet been determined.」
時価の算定に関する会計基準等を2022年3月期首から適用する予定とし、影響額は引き続き未定としている。 - FY2020First statedAnnual report
「The impact of applying the accounting standards for fair value measurement and related guidance on the consolidated financial statements has not yet been determined.」
時価の算定、棚卸資産、金融商品および関連する開示に関する会計基準等について、2022年3月期首からの適用予定とし、影響額は未定としている。