Application of the Accounting Standard for Fair Value Measurement and Related Standards in the Fiscal Year Ending November 2022
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
第1四半期から適用した時価算定会計基準等について、経過的な取扱いと将来にわたる適用、および財務諸表への影響がないことを継続記載している。 - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
第1四半期から適用した時価算定会計基準等について、経過的な取扱いと将来にわたる適用、および財務諸表への影響がないことを継続記載している。 - FY2022-Q1AchievedAnnual report
「We adopted 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 specified in Paragraph 19 of the 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 these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
予定していた時価の算定に関する会計基準等を当第1四半期連結会計期間の期首から実際に適用している。財務諸表への影響はないとしている。 - FY2021RestatedAnnual report
「2022年11月期の期首より適用します。影響額は、現時点で未定であります。」
時価の算定に関する会計基準等を2022年11月期の期首から適用する予定とし、影響額は未定としている。 - FY2020First statedAnnual report
「2022年11月期の期首より適用します。影響額は、現時点で未定であります。」
時価の算定に関する会計基準等を2022年11月期の期首から適用する予定とし、影響額は未定としている。