Planned Adoption of Accounting Standards on Fair Value Measurement
First written in FY2020. 4 of 6 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「「時価の算定に関する会計基準」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」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することといたしました。なお、連結財務諸表に与える影響はありません。」
時価算定会計基準等を当連結会計年度の期首から適用し、連結財務諸表への影響はないとしている。 - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other standards from the beginning of the first quarter of the 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other standards. The application had no impact on the quarterly consolidated financial statements.」
時価算定会計基準等を第1四半期連結会計期間の期首から適用する方針を継続し、四半期連結財務諸表への影響はないとしている。 - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the Fair Value Measurement Standard) and other 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), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other related standards prospectively.」
時価算定会計基準等を第1四半期連結会計期間の期首から適用する方針を継続し、四半期連結財務諸表への影響はないとしている。 - FY2022-Q1AchievedAnnual report
「We have applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year. It stated that there was no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「2022年12月期の期首より適用します。」
時価の算定に関する会計基準等を2022年12月期の期首から適用する予定を継続している。 - FY2020First statedAnnual report
「The impact of applying the Accounting Standards for Fair Value Measurement and related standards on the consolidated financial statements has not yet been determined.」
時価の算定に関する会計基準等を2022年12月期の期首から適用する予定であり、影響額は未定としている。