Preparation to adopt the accounting standards for fair value measurement from the fiscal year ending December 2022
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
138 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準等を第1四半期連結会計期間の期首から適用し、新たな会計方針を将来にわたって適用する方針を継続している。 - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準等を第1四半期連結会計期間の期首から適用し、新たな会計方針を将来にわたって適用する方針を継続している。 - FY2022-Q1AchievedAnnual 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.」
2022年12月期首からの適用予定だった時価算定会計基準等を当第1四半期連結会計期間の期首から適用した。 - FY2020First statedAnnual report
「「時価の算定に関する会計基準」及び「時価の算定に関する会計基準の適用指針」は、2022年12月期の期首より適用予定であります。」
時価算定会計基準等及び金融商品の時価等の開示に関する適用指針を、2022年12月期の期首から適用する予定と初めて記載した。影響額は評価中である。