Application of the Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1RestatedAnnual report
「「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、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、四半期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期首から適用し、財務諸表への影響はないとの開示を継続している。 - FY2022-Q2RestatedAnnual report
「The company has applied the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard"), among other standards, from the beginning of the first quarter of the consolidated fiscal year,」
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する方針を継続して記載している。四半期連結財務諸表への影響はないとしている。 - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other applicable standards were adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in the standards, the new accounting policies prescribed by the standards will be applied prospectively.」
The company adopted the accounting standards for fair value measurement from the beginning of the first quarter and stated that there was no impact on the quarterly consolidated financial statements.