Preparing to Apply the Fair Value Measurement Standard in the December 2022 Fiscal Year
First written in FY2020. 5 of 8 entries say "Restated". Latest entry: FY2023-Q3.
138 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) was applied from the beginning of the consolidated first-quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively.」
時価算定会計基準の適用指針を第1四半期連結会計期間の期首から適用した会計方針を継続して開示しており、四半期連結財務諸表への影響はないとしている。 - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) was applied from the beginning of the consolidated first-quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively.」
時価算定会計基準の適用指針を第1四半期連結会計期間の期首から適用した会計方針を継続して開示しており、四半期連結財務諸表への影響はないとしている。 - FY2023-Q1AchievedAnnual report
「The Company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」
時価の算定に関する会計基準の適用指針を2023年12月期の期首から適用開始し、四半期連結財務諸表への影響はないとしている。 - FY2022-Q3RestatedAnnual 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 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 the fair value measurement standard and related standards prospectively.」
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する会計方針を継続し、影響は軽微としている。 - FY2022-Q2RestatedAnnual 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 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 the fair value measurement standard and related standards prospectively.」
The company continues to apply its accounting policy of adopting the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the consolidated fiscal period. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and other applicable standards were adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in the standards, the new accounting policies prescribed by the standards will be applied prospectively.」
時価の算定に関する会計基準等を2022年12月期の期首から適用開始した。四半期連結財務諸表への影響は軽微としている。 - FY2021RestatedAnnual report
「The Fair Value Measurement Accounting Standard and related standards are scheduled to be applied from the beginning of the fiscal year ending December 2022.」
時価の算定に関する会計基準等を2022年12月期の期首から適用する予定とし、影響額を評価中としている。 - FY2020First statedAnnual report
「The Fair Value Measurement Accounting Standard and related standards are scheduled to be applied from the beginning of the fiscal year ending December 2022.」
The company planned to apply the Fair Value Measurement Accounting Standard and related standards from the beginning of the fiscal year ending December 2022 and was assessing the impact on the consolidated financial statements.