Adoption of the Accounting Standard on Fair Value Measurement
First written in FY2022. 1 of 2 entries say "Achieved", first in FY2022. Latest entry: FY2023.
139 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「「時価の算定に関する会計基準の適用指針」（企業会計基準適用指針第31号 2021年６月17日。以下「時価算定会計基準適用指針」という。）を当事業年度の期首から適用し、時価算定会計基準適用指針第27-２項に定める経過的な取扱いに従って、時価算定会計基準適用指針が定める新たな会計方針を将来にわたって適用することといたしました。」
時価の算定に関する会計基準適用指針を当事業年度の期首から適用した。重要な影響はないと説明している。 - FY2022AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the current fiscal year, applying the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019).」
The Company applied the accounting standard for fair value measurement and related standards from the beginning of the current fiscal year and stated that the impact was not material.