Application of the Accounting Standards for Fair Value Measurement, etc.
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.
139 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Application Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter, the "Fair Value Measurement Accounting Standard Guidance") was adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Guidance, the new accounting policy prescribed by the Fair Value Measurement Accounting Standard Guidance was applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company reconfirmed the application of the guidance on the fair value measurement standard and that it had no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The Application Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter, the "Fair Value Measurement Accounting Standard Guidance") was adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Guidance, the new accounting policy prescribed by the Fair Value Measurement Accounting Standard Guidance was applied prospectively. There was 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、財務諸表への影響がないことを再確認している。 - FY2023-Q1RestatedAnnual report
「「時価の算定に関する会計基準の適用指針」…を当第１四半期連結会計期間の期首から適用し、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。なお、四半期連結財務諸表に与える影響はありません。」
The Guidance on Application of Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter, reaffirming that there is no impact on the financial statements. - FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the current consolidated fiscal year and began applying the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
時価算定会計基準等を年度期首から将来にわたり適用し、財務諸表への影響がないことを再確認している。 - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement and related standards and decided to apply the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」
時価算定会計基準等を適用し、新たな会計方針を将来にわたって適用する状態を再確認している。 - FY2022-Q1First statedAnnual 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.」
当四半期会計期間の期首から時価算定会計基準等を適用し、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ないと記載している。