Application of the Fair Value Measurement Accounting Standards
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1Additional Adoption of the Implementation Guidance for the Fair Value Measurement Accounting StandardAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Guidance") has been applied 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 Guidance, the new accounting policy prescribed by the guidance is being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
従来の時価算定会計基準等の適用に加え、適用指針第31号を当四半期首から適用した。財務諸表への影響はないとされた。 - 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 application of the Accounting Standard for Fair Value Measurement and other standards, and the absence of any impact on the quarterly consolidated financial statements, were reconfirmed. - 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.」
時価算定会計基準等の適用と、財務諸表への影響がないことを再確認した。 - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by those standards prospectively, in accordance with the transitional treatment set out in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments. The application had no effect on the quarterly consolidated financial statements.」
For the first time, discloses adoption of the fair-value measurement standards from the beginning of the first quarter and prospective application of the new accounting policies. No impact on the financial statements was reported.