Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 2 of 5 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針に基づく会計方針を継続適用しており、四半期連結財務諸表への影響はないと説明している。 - FY2023-Q1AchievedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
前年度に予定されていた時価算定会計基準適用指針を2023年度第1四半期の期首から実際に適用した。財務諸表への影響はないとした。 - FY2022AdvancedAnnual report
「「時価の算定に関する会計基準の適用指針」の適用による連結財務諸表に与える影響額はありません。」
時価算定会計基準等の適用を継続し、2023年12月期の期首から適用予定の適用指針についても影響額はないと開示した。 - FY2022-Q3RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements.」
時価算定会計基準等の適用を継続しているが、四半期連結財務諸表への影響はないと説明している。 - FY2022-Q1First statedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out 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 Company applied the fair value measurement standards from 1 January 2022 and applied the new accounting policies prospectively. It stated that there was no impact on the quarterly consolidated financial statements.