Application of the Fair Value Measurement Standard from the Fiscal Year Ending March 2022
First written in FY2020. 2 of 5 entries say "Restated". Latest entry: FY2023-Q2.
138 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual 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 consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was 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の記載を継続している。 - FY2023-Q1AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation 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 Implementation Guidance, the company applied the new accounting policy prescribed therein prospectively. This had no impact on the quarterly consolidated financial statements.」
時価算定会計基準等の適用に続き、2021年6月17日公表の適用指針を当第1四半期連結会計期間の期首から適用した。財務諸表への影響はないと記載している。 - 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 current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
第1四半期から適用した時価算定会計基準等について、四半期連結財務諸表への影響はないとの記載を継続している。 - FY2022-Q1AchievedAnnual report
「The Company 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 consolidated accounting period. In accordance with the transitional treatment specified in paragraph 19 of that standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), the Company applied the new accounting policies prescribed by these standards prospectively. There was no impact on the quarterly consolidated financial statements.」
2022年3月期の期首から適用予定だった時価算定会計基準等を実際に適用した。四半期連結財務諸表への影響はないと記載している。 - FY2020First statedAnnual report
「「時価の算定に関する会計基準」等の適用による連結財務諸表に与える影響額については、現時点で未定であります。適用予定日 2022年３月期の期首から適用します。」
時価の算定に関する会計基準、金融商品関連基準及び開示指針等を2022年3月期の期首から適用する予定と記載している。