Adoption of the accounting standard for fair value measurement
First written in FY2022-Q3. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
17 other companies' latest entry also says "Advanced".
- FY2023-Q1AdvancedAnnual report
「The Company adopted 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 current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」
時価算定会計基準等に加え、その適用指針を2023年度第１四半期の期首から適用する段階へ進み、財務諸表への影響はないと記載している。 - FY2022RestatedAnnual report
「「時価の算定に関する会計基準」（企業会計基準第30号 2019年７月４日。以下「時価算定会計基準」という。）等を当連結会計年度の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」（企業会計基準第10号 2019年７月４日）第44-２項に定める経過的な取扱いに従って、時価算定会計基準等が定める新たな会計方針を、将来にわたって適用しております。」
時価算定会計基準等を年度の期首から適用し、新たな時価評価方針を将来にわたって適用していることを再確認している。 - FY2022-Q3First statedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (Accounting Standard 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 standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we applied the new accounting policies prescribed by the standards prospectively. The change in accounting policy had no impact on the quarterly consolidated financial statements.」
The fair value measurement standards were adopted from the beginning of the first quarter and applied prospectively. The change had no impact on the quarterly consolidated financial statements.