Planned Adoption of Accounting Standards on Fair Value Measurement
First written in FY2020. 3 of 6 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the current consolidated 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 (Accounting Standard No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the consolidated financial statements.」
時価算定会計基準等を当年度期首から適用した状態が継続し、連結財務諸表への影響はないとされた。 - FY2022-Q3RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the consolidated 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 (Accounting Standard No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準等を第1四半期の期首から適用した状態が継続し、四半期連結財務諸表への影響はないとされている。 - FY2022-Q2RestatedAnnual report
「The Company has applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the consolidated 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 (Accounting Standard No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準等を第１四半期の期首から適用した状態が継続し、四半期連結財務諸表への影響はないとされている。 - FY2022-Q1AchievedAnnual report
「「時価の算定に関する会計基準」（企業会計基準第30号 令和元年７月４日。以下「時価算定会計基準」という。）等を当第１四半期連結会計期間の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」（企業会計基準第10号 令和元年７月４日）第44－２項に定める経過的な取扱いに従って、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しております。なお、四半期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を当第１四半期連結会計期間の期首から適用した。四半期連結財務諸表への影響はないとされた。 - FY2021AdvancedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact of applying the Accounting Standard for Fair Value Measurement and related standards on the consolidated financial statements is immaterial.」
The planned adoption from the beginning of the fiscal year ending March 2022 was maintained, with the impact on the consolidated financial statements assessed as immaterial. - FY2020First statedAnnual report
「Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019); Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 4 July 2019); Accounting Standard for Valuation of Inventories (Accounting Standard No. 9, 4 July 2019); Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019)」
The Company disclosed new accounting standards covering fair value measurement, inventory valuation and financial instruments, scheduled for adoption from the beginning of the fiscal year ending March 2022, with the impact still under assessment.