Fair value measurement accounting standards scheduled for adoption in 2022
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Company adopted 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 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 will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. There is no impact on the consolidated financial statements.」
時価算定会計基準等を当連結会計年度期首から適用し、連結財務諸表への影響はないと開示した。 - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of that 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 standards prospectively. This has 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会計方針を継続し、四半期連結財務諸表への影響はないと開示した。 - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and other applicable standards were adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in the standards, the new accounting policies prescribed by the standards will be applied prospectively.」
前年度に2022年12月期首からの適用予定としていた時価算定会計基準等を、2022年第1四半期連結会計期間の期首から適用した。 - FY2021First statedAnnual report
「The scheduled adoption date for the Accounting Standard for Fair Value Measurement and related standards is the beginning of the fiscal year ending December 2022.」
時価算定会計基準等を2022年12月期首から適用する予定とし、影響額は評価中と開示した。