Transition to the accounting standard for fair value measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
時価算定会計基準等の適用を年度決算でも継続し、連結財務諸表への影響はないと記載している。 - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter, 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 prescribed in paragraph 19 of that 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 the standards prospectively. This has no impact on the quarterly consolidated 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、当四半期連結財務諸表への影響はないとの取扱いを継続している。 - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the fiscal year, we applied the Accounting Standard for Fair Value Measurement and related standards, applying the new accounting policies prescribed by those standards prospectively under the transitional provisions. There was no effect on the quarterly consolidated financial statements.」
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、新たな会計方針を将来にわたって適用した。四半期連結財務諸表への影響はないと記載している。