Application of Fair Value Measurement Accounting Standards and Related Standards for the Fiscal Year Ending May 2022
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the current consolidated fiscal year.」
2022年5月期首から適用した時価算定会計基準等を通期でも継続適用し、連結財務諸表への影響はないと記載している。 - FY2022-Q3RestatedAnnual report
「We 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, and applied the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments. This had no impact on the quarterly consolidated financial statements.」
2022年5月期首から適用した時価算定会計基準等を継続適用しており、四半期連結財務諸表への影響はない。 - FY2022-Q2RestatedAnnual report
「We 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, and applied the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments. This had no impact on the quarterly consolidated financial statements.」
2022年5月期首から適用した時価算定会計基準等を継続適用しており、四半期連結財務諸表への影響はない。 - FY2022-Q1AchievedAnnual report
「Beginning at the start of the first quarter, we applied the Accounting Standard for Fair Value Measurement and related standards. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we applied the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
2022年5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、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。 - FY2021First statedAnnual report
「Scheduled application date for the Accounting Standard for Fair Value Measurement and related standards: We will apply them from the beginning of the fiscal year ending May 2022.」
時価の算定に関する会計基準、棚卸資産・金融商品関連基準等を2022年5月期首から適用する予定を初めて記載し、影響額は現時点で未定としている。