Planned application of the Accounting Standard for Fair Value Measurement and related guidance in the fiscal year ending November 2022
First written in FY2020. 2 of 5 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; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first-quarter consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
2021年改正の時価算定会計基準適用指針を第1四半期連結会計期間の期首から適用し、経過的取扱いに従って新たな会計方針を将来にわたり適用する記載を継続している。 - FY2023-Q1ReframedAnnual report
「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first-quarter consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
時価算定会計基準等の適用済みという従来の記載に加え、2021年改正の適用指針を当四半期首から適用し、経過的取扱いにより将来にわたり新たな会計方針を適用すると記載している。 - 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」
時価算定会計基準等を第1四半期連結会計期間の期首から適用しているとの記載を継続している。 - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter consolidated accounting period」
前期まで2022年11月期の期首から適用予定としていた時価算定会計基準等を、当第1四半期連結会計期間の期首から適用した。四半期連結財務諸表への影響はない。 - FY2020First statedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending November 2022.」
States that new standards and guidance on fair value measurement, inventory valuation and financial instruments are scheduled to be applied from the beginning of the fiscal year ending November 2022, with the impact still under assessment.