Application of the Fair Value Measurement Standard
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company will apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This has no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針を適用した後も、四半期連結財務諸表への影響がないことを再確認している。 - FY2023-Q1AdvancedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the current first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company will apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This has no impact on the quarterly consolidated financial statements.」
時価算定会計基準の適用指針を当第1四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。 - FY2022-Q3RestatedAnnual report
「これによる、四半期連結財務諸表に与える影響はありません。」
The company reconfirmed that the accounting standard for fair value measurement and related standards applied from the first quarter had no impact on the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「これによる、四半期連結財務諸表に与える影響はありません。」
The company reconfirmed that the accounting standard for fair value measurement and related standards applied from the first quarter had no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other applicable standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by these standards will be applied prospectively. This has had no impact on the quarterly consolidated financial statements.」
The company applied the new accounting policies under the fair value measurement standards prospectively from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements.