Application of the Fair Value Measurement Accounting Standard
First written in FY2020. 3 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「「時価の算定に関する会計基準の適用指針」を当連結会計年度の期首から適用し、時価算定会計基準適用指針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いたしました。これによる、連結財務諸表への影響はありません。」
時価算定会計基準適用指針をFY2023期首から適用し、連結財務諸表への影響はないと開示している。 - FY2023-Q2RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針を第１四半期会計期間の期首から適用し、四半期連結財務諸表への影響はないことを再確認している。 - FY2023-Q1Application of Application GuidanceAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針を当第1四半期会計期間の期首から適用し、四半期連結財務諸表への影響はないと開示している。 - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the consolidated fiscal year, we applied the Accounting Standard for Fair Value Measurement and related standards and applied the new accounting policies prescribed by those standards prospectively. There was no impact on the quarterly consolidated financial statements.」
2022年3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1四半期会計期間の期首から適用した。財務諸表への影響はない。 - FY2021RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the fiscal year ending March 2022.」
時価算定会計基準等を2022年3月期首から適用する予定を再確認している。影響額は現時点で未定としている。 - FY2020First 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.」
The Company planned to apply accounting standards relating to fair value measurement, inventories, financial instruments, and fair value disclosure from the beginning of the fiscal year ending March 2022 and had not yet determined the impact.