Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
18 other companies' latest entry also says "Advanced".
- FY2023-Q1AdvancedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針を当第1四半期連結会計期間の期首から適用し、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。 - FY2022-Q3RestatedAnnual report
「The Group has applied the "Accounting Standard for Fair Value Measurement" (Accounting Standard No. 30, 4 July 2019, hereinafter the "Fair Value Measurement Standard") and other standards from the beginning of the first quarter of the consolidated fiscal year. The new accounting policies prescribed by the Fair Value Measurement Standard and other standards will be applied prospectively. The application has had no effect on the quarterly consolidated financial statements.」
The company continued applying the accounting standards for fair value measurement and related standards and stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We adopted 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 current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the fair value measurement standards from the beginning of the first quarter and applied the new accounting policies prospectively. There was no impact on the quarterly consolidated financial statements.