Planned adoption of the accounting standard for fair value measurement from the fiscal year ending December 2022
First written in FY2021. 1 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.
138 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was 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第1四半期会計期間の期首から適用し、影響がないとする会計方針を継続している。 - FY2023-Q1Application of application guidanceAnnual report
「The company applied 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 first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準に続き、その適用指針を当第1四半期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。 - FY2022-Q1AchievedAnnual 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 consolidated fiscal year.」
前年度に適用予定としていた時価算定会計基準等を、2022年1月1日から適用した。四半期連結財務諸表への影響はないとしている。 - FY2021First statedAnnual report
「The "Accounting Standard for Fair Value Measurement," the "Implementation Guidance on Accounting Standard for Fair Value Measurement," and other relevant standards are scheduled to be applied from the beginning of the fiscal year ending December 2022.」
時価算定会計基準等を2022年12月期首から適用予定とし、影響額は評価中としている。なお、改正適用指針は2023年12月期首から適用予定としている。