Scheduled Adoption of the Fair Value Measurement Standard for the Fiscal Year Ending December 2022
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter consolidated accounting period, 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 set out in 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 these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company reconfirmed that the Accounting Standard for Fair Value Measurement and other relevant standards had been applied from the beginning of the first quarter of the current consolidated fiscal year, with no effect on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter consolidated accounting period, 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 set out in 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 these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company reconfirmed that the Accounting Standard for Fair Value Measurement and other relevant standards had been applied from the beginning of the first quarter of the current consolidated fiscal year, with no effect on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year.」
2022年12月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実際に適用した。四半期連結財務諸表への影響はないと記載している。 - FY2021First statedAnnual report
「The Fair Value Measurement Standard and the Implementation Guidance on the Fair Value Measurement Standard were developed, establishing guidance on fair value measurement methods.」
時価算定会計基準等、棚卸資産・金融商品に関する基準および金融商品の時価開示に関する適用指針について、2022年12月期首から適用予定とし、影響額を評価中としている。