Adoption of the accounting standard for fair-value measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Company applied the Fair Value Measurement Standard and other applicable standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. This had no impact on the consolidated financial statements.」
The company continues to disclose that applying the Fair Value Measurement Standards and related guidance from the beginning of the fiscal year has had no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter, and applied the new accounting policies prescribed by those standards prospectively 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. This had no impact on the quarterly consolidated financial statements.」
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、将来にわたって適用する新たな会計方針と財務諸表への影響がないことを継続して開示している。 - FY2022-Q2RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter, and applied the new accounting policies prescribed by those standards prospectively 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. This had no impact on the quarterly consolidated financial statements.」
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、財務諸表への影響がないことを継続して開示している。 - FY2022-Q1First statedAnnual report
「Beginning at the start of the first quarter, we applied the Accounting Standard for Fair Value Measurement and related standards. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we applied the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
時価の算定に関する会計基準等を当四半期連結会計期間の期首から適用し、将来にわたって新たな会計方針を適用すると初めて開示している。財務諸表への影響はないとしている。