Application of New Accounting Standards for Fair Value Measurement and Inventories from the Fiscal Year Ending September 2022
First written in FY2020. 2 of 5 entries say "Restated". Latest entry: FY2022.
66 other companies' latest entry also says "Achieved".
- FY2022AchievedAnnual report
「The Company applies the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the current fiscal year. In accordance with the transitional treatment prescribed 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 applies prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. There is no impact on the financial statements.」
時価算定会計基準等を当事業年度の期首から適用し、財務諸表への影響はないと記載している。 - FY2022-Q3RestatedAnnual report
「We applied 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 accounting period. In accordance with the transitional treatment set out in Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」
時価算定会計基準等を第1四半期会計期間の期首から適用し、四半期財務諸表への影響はないとの記載を引き続き確認できる。 - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment under paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly financial statements.」
2022年9月期首からの適用予定だっ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、四半期財務諸表への影響はないと記載している。 - FY2021RestatedAnnual report
「「時価の算定に関する会計基準」等の適用予定日 2022年９月期の期首から適用します。 なお、「時価の算定に関する会計基準の適用指針」（2021年改正）については、2023年９月期の期首から適用します。」
時価算定、棚卸資産、金融商品等に関する新会計基準について、2022年9月期および改正適用指針は2023年9月期から適用する予定を記載している。 - FY2020First statedAnnual report
「Scheduled application date for the Accounting Standard for Fair Value Measurement and related standards: to be applied from the beginning of the fiscal year ending September 2022.」
The company planned to apply new accounting standards relating to fair value measurement, inventories and financial instruments from the beginning of the fiscal year ending September 2022. The impact on the financial statements was still being evaluated.