Planned adoption of the accounting standard for fair value measurement from the fiscal year ending December 2022
First written in FY2019. 5 of 8 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針の適用と、四半期連結財務諸表への影響がないことを第3四半期でも継続して開示している。 - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」
時価算定会計基準適用指針の適用を第2四半期でも継続して開示している。 - FY2023-Q1AdvancedAnnual report
「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」
時価算定会計基準等の適用に続き、2023年第1四半期の期首から適用指針も実際に適用した。財務諸表への影響はないと記載している。 - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the consolidated fiscal year」
時価算定会計基準等を2022年12月期首から適用したことを継続して開示している。 - FY2022-Q2RestatedAnnual report
「The company has applied the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard"), among other standards, from the beginning of the first quarter of the consolidated fiscal year,」
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たことを、第2四半期でも継続して記載している。 - FY2022-Q1AchievedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year.」
2022年12月期の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1四半期連結会計期間の期首から実際に適用している。 - FY2020RestatedAnnual report
「The standard was scheduled to be applied from the beginning of the fiscal year ending December 2022.」
時価算定会計基準等を2022年12月期の期首から適用する予定を再掲している。 - FY2019First statedAnnual report
「The standard was scheduled to be applied from the beginning of the fiscal year ending December 2022.」
The planned adoption of the fair-value measurement standards from the beginning of the fiscal year ending December 2022 was first disclosed.