Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q2.
141 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 accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the Fair Value Measurement Guidance was applied prospectively. This had no impact on the quarterly financial statements.」
時価算定会計基準適用指針の適用を継続し、四半期財務諸表への影響はないとしている。 - FY2023-Q1RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This had no impact on the quarterly financial statements.」
時価算定会計基準の適用指針を第1四半期会計期間の期首から適用したが、四半期財務諸表への影響はないとしている。 - FY2022-Q2RestatedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter accounting period, and will apply the new accounting policies prescribed by the fair value measurement standards prospectively. This has no impact on the quarterly financial statements.」
第1四半期会計期間の期首から適用した時価算定会計基準等について、当四半期財務諸表への影響がないことを継続して記載している。 - FY2022-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that 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 standards will be applied prospectively.」
当第1四半期会計期間の期首から時価算定会計基準等を適用した。四半期財務諸表への影響はないとしている。