Application of the accounting standard for fair-value measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the current consolidated fiscal year and began applying the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
時価算定会計基準等の適用と、連結財務諸表への影響がないとの説明を継続している。 - FY2022-Q3RestatedAnnual 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。)等を第１四半期連結会計期間の期首から適用し、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することといたしました。なお、四半期連結財務諸表に与える影響はありません。」
The Group continues to explain the application of the fair value measurement standards and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual 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。)等を第１四半期連結会計期間の期首から適用し、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することといたしました。なお、四半期連結財務諸表に与える影響はありません。」
The Group continues to explain the application of the fair value measurement standards and that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current 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), we will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The quarterly consolidated financial statements are not affected.」
The Fair Value Measurement Standard and related standards were adopted from the beginning of the first quarter of fiscal 2022, with the new accounting policies applied prospectively and no impact on the quarterly consolidated financial statements.