Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023.
- FY2023DroppedAnnual report本ファイリングでは、時価算定会計基準等の適用開始及び財務諸表への影響に関する直接的な記載は確認できない。
- FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current fiscal year, and the new accounting policies prescribed by those standards have been applied prospectively. They had no effect on the financial statements.」
時価算定会計基準等を期首から適用し、財務諸表への影響はないとの説明が継続している。 - FY2022-Q2RestatedAnnual report
「There is no impact on the quarterly financial statements.」
時価算定会計基準等を第1四半期会計期間の期首から適用し、四半期財務諸表への影響はないとの説明が継続している。 - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards have been applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement 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 Accounting Standard for Fair Value Measurement and other standards will be applied prospectively.」
FY2022-Q1の期首から時価算定会計基準等を適用した。四半期財務諸表への影響はないと記載している。