Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 3 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針を適用しているが、四半期連結財務諸表への影響はないとの説明を継続している。 - 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ております。」
時価算定会計基準等の適用を継続している。市場価格のない非上場株式等を除き、時価評価による財務諸表への重要な影響は示されていない。 - FY2022-Q3RestatedAnnual report
「時価をもって四半期連結貸借対照表価額とする金融商品を保有しておらず、四半期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の適用を継続しているが、時価評価する金融商品を保有していないため財務諸表への影響はない。 - FY2022-Q2First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were adopted from the beginning of the first quarter. In accordance with the transitional treatment specified in the standards, the new accounting policies were applied prospectively. The Group does not hold financial instruments measured at fair value as amounts on the quarterly consolidated balance sheet, so there was no impact on the quarterly consolidated financial statements.」
The fair value measurement standards were adopted from the beginning of the first quarter. As the Group held no financial instruments measured at fair value, there was no impact on the quarterly consolidated financial statements.