Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「「時価の算定に関する会計基準の適用指針」（企業会計基準適用指針第31号 2021年６月17日。以下「時価算定会計基準適用指針」という。）を当連結会計年度の期首から適用し、時価算定会計基準適用指針第27-２項に定める経過的な取扱いに従って、時価算定会計基準適用指針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しております。なお、これによる連結財務諸表に与える影響はありません。」
時価算定会計基準適用指針を当連結会計年度期首から適用し、財務諸表への影響がないことを継続記載した。 - FY2023-Q2RestatedAnnual 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第1四半期連結会計期間の期首から適用し、財務諸表への影響がないことを継続記載した。 - FY2023-Q1AdvancedAnnual report
「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」
時価算定会計基準の適用指針を当第1四半期連結会計期間の期首から適用し、新たな会計方針を将来にわたって適用する実施段階を記載した。財務諸表への影響はないと説明している。 - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. There was 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、財務諸表への影響がないことを継続記載した。 - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
時価算定会計基準等の第1四半期連結会計期間期首からの適用と、四半期連結財務諸表への影響がないことを継続記載した。 - 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 fiscal year. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by these standards will be applied prospectively. The application had no impact on the quarterly consolidated financial statements.」
時価の算定に関する会計基準等を第34期第1四半期連結会計期間の期首から適用し、新たな会計方針を将来にわたって適用することを初めて記載した。四半期連結財務諸表への影響はないと説明している。