Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
18 other companies' latest entry also says "Advanced".
- FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
時価算定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、財務諸表への影響はないと記載している。 - FY2022-Q3RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements as a result.」
時価算定会計基準等を適用したが、四半期連結財務諸表への影響はないとの説明を再掲している。 - FY2022-Q2RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements as a result.」
時価算定会計基準等を適用したが、四半期連結財務諸表への影響はないと記載している。 - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
当第1四半期連結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た。