Application of accounting standards for fair value measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「「時価の算定に関する会計基準」等を第１四半期会計期間の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」第44-２項に定める経過的な取扱いに従って、時価算定会計基準等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、四半期財務諸表に与える影響はありません。」
第1四半期会計期間の期首から時価算定会計基準等を適用し、新たな会計方針を将来にわたって適用する扱いを再確認している。 - FY2022-Q2RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other related standards from the beginning of the first quarter. In accordance with the transitional treatment 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 Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other related standards prospectively.」
第1四半期会計期間の期首から時価算定会計基準等を適用し、新たな会計方針を将来にわたって適用する扱いを再確認している。 - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter accounting period under review. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by these standards will be applied prospectively.」
The company disclosed the application of the fair value measurement standards from the beginning of the first quarter accounting period and the prospective application of the new accounting policies. There was no impact on the quarterly financial statements.