Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 5 of 7 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を継続し、四半期連結財務諸表への影響はないとの説明を再確認している。 - FY2023-Q2RestatedAnnual 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を第1四半期から継続適用し、四半期連結財務諸表への影響がないとの説明を再確認している。 - 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.」
従来の時価算定会計基準の適用に加え、時価算定会計基準の適用指針を当四半期の期首から適用した。新たな会計方針の適用による四半期連結財務諸表への影響はない。 - FY2022RestatedAnnual report
「「時価の算定に関する会計基準」等を当連結会計年度の期首から適用し、時価算定会計基準等が定める新たな会計方針を、将来にわたって適用することといたしました。これにより、連結財務諸表に与える影響はありません。」
時価算定会計基準等の適用を継続し、連結財務諸表への影響はないとの説明を再確認している。 - FY2022-Q3RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements as a result.」
時価算定会計基準等を第1四半期から継続適用し、四半期連結財務諸表への影響がないとの説明を再確認している。 - FY2022-Q2RestatedAnnual report
「There was no impact on the quarterly consolidated financial statements as a result.」
時価算定会計基準等を第1四半期から継続適用し、四半期連結財務諸表への影響がないとの説明を再確認している。 - FY2022-Q1First statedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current fiscal year and applied the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in the relevant provisions.」
The company adopted the fair-value measurement standards prospectively from the beginning of the first quarter and stated that they had no effect on the quarterly consolidated financial statements.