Adoption of the Fair Value Measurement Standard in 2022
First written in FY2019. 2 of 5 entries say "Achieved", first in FY2022-Q1. 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。これによる連結財務諸表への影響はありません。」
時価算定会計基準適用指針を当連結会計年度の期首から適用し、連結財務諸表への影響はないとした。 - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied 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 new accounting policy prescribed by the guidance was applied 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たとの説明が、第2四半期の注記でも継続した。財務諸表への影響はないとされた。 - FY2023-Q1AchievedAnnual 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2023年第1四半期連結会計期間の期首から適用し、経過的取扱いにより将来にわたって新たな会計方針を適用した。四半期連結財務諸表への影響はないとされた。 - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards have been applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional provisions prescribed 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), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards are to be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準等を2022年第1四半期連結会計期間の期首から適用した。経過的取扱いにより将来にわたって新たな会計方針を適用し、財務諸表への影響はないとされた。 - FY2019First statedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending December 2022.」
The filing stated that the new fair value measurement standards and related standards were scheduled to be applied from the beginning of the fiscal year ending December 2022, with the impact still being evaluated.