Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針に基づく会計方針を第1四半期会計期間の期首から適用し、財務諸表への影響はないとの説明が継続している。 - FY2023-Q1RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the company applied the new accounting policy prescribed therein prospectively. This had no impact on the quarterly consolidated financial statements.」
時価算定会計基準の適用指針に基づく会計方針を当第1四半期会計期間の期首から適用し、財務諸表への影響はないとの説明が示されている。 - FY2022-Q3RestatedAnnual 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、財務諸表への影響はないとする会計方針が継続している。 - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards have been adopted from the beginning of the first quarter consolidated accounting period. 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 the standards will be applied prospectively. The adoption has no impact on the quarterly consolidated financial statements.」
The Company disclosed the application of the accounting standards for fair value measurement from the beginning of the first quarter and prospective application of the new accounting policies, with no impact on the financial statements.