Adoption of the Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」
2022年3月期の期首からの時価算定会計基準等の適用が通期で継続している。連結財務諸表への影響は軽微とされている。 - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
2022年3月期の期首から適用予定としていた時価算定会計基準等を第1四半期の期首から適用済みであり、第2四半期でもその適用継続が確認される。 - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
2022年3月期の期首から適用予定としていた時価算定会計基準等を、当第1四半期連結会計期間の期首から適用した。その他有価証券の株式の時価法も期末決算日前1か月の平均価格から期末決算日の市場価格等に変更され、影響は軽微とされている。 - FY2021-Q1RestatedAnnual report
「There were no material changes to the management policies, management strategies or other matters established by the Group during the cumulative first quarter of the current consolidated fiscal year.」
時価算定会計基準等の2022年3月期適用を含む経営方針・経営戦略等について、重要な変更がないとされている。 - FY2020First statedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The Company first stated that it planned to adopt the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending March 2022.