Adoption of accounting standards for fair value measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1RestatedAnnual 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 of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in 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当第1四半期連結会計期間の期首から適用し、将来にわたり新たな会計方針を適用する取り扱いを継続記載。財務諸表への影響はないとされた。 - 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し、将来にわたって新たな会計方針を適用する取り扱いと、財務諸表への影響がないことを継続記載。 - FY2022-Q2RestatedAnnual 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し、将来にわたって新たな会計方針を適用する取り扱いを継続記載。四半期連結財務諸表への影響はないとされた。 - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the fair-value measurement accounting standard and related standards from the beginning of the first quarter and applied the new accounting policies prospectively under the transitional treatment. No impact on the quarterly consolidated financial statements was reported.