Application of the Accounting Standards for Fair Value Measurement, etc.
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
139 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「「時価の算定に関する会計基準」等を第１四半期連結会計期間の期首から適用し、…この結果、当第３四半期連結累計期間の四半期連結財務諸表に与える影響は軽微であります。」
時価算定会計基準等を継続適用し、四半期連結財務諸表への影響は軽微と再確認している。 - FY2022-Q2RestatedAnnual report
「「時価の算定に関する会計基準」等を第１四半期連結会計期間の期首から適用し、…この結果、当第２四半期連結累計期間の四半期連結財務諸表に与える影響は軽微であります。」
時価算定会計基準等を継続適用し、四半期連結財務諸表への影響は軽微と再確認している。 - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we applied the new accounting policies prescribed by the standards prospectively. The impact on the quarterly consolidated financial statements for the nine-month period was immaterial.」
The company applied the fair value measurement standards from the beginning of the first quarter and applied the new accounting policies prospectively. The impact on the quarterly consolidated financial statements was immaterial.