Adoption of accounting standards for fair value measurement from the fiscal year ending March 2022
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the fair value measurement accounting standards and related standards. There was no impact as a result.」
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した状態と、適用による影響がないことを再確認している。 - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other applicable standards were applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting 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 Accounting Standard and related standards were applied prospectively. There was no impact from this change.」
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状態を再確認しており、適用による影響はないとしている。 - FY2022-Q1AchievedAnnual report
「The Company applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments,” the Company applied the new accounting policies prescribed by the fair-value measurement standards prospectively. There was no impact.」
2022年3月期首からの適用予定だっ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。適用による影響はないとしている。 - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the fiscal year ending March 2022.」
時価の算定に関する会計基準、金融商品に関する会計基準等を2022年3月期首から適用する予定とし、連結財務諸表への影響額は現時点で評価中としている。