Application of accounting standards on fair-value measurement
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the current consolidated fiscal year, and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards.」
時価算定会計基準等に基づく新たな会計方針の適用が継続している。 - FY2022RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement 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 (ASBJ Statement No. 10, 4 July 2019), the company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards.」
時価算定会計基準等に基づく新たな会計方針の適用が継続している。連結財務諸表への影響はないと記載されている。 - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the Fair Value Measurement Standard) and other related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement 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 Fair Value Measurement Standard and other related standards prospectively.」
第1四半期連結会計期間の期首から適用した時価算定会計基準等について、新たな会計方針の適用が継続している。四半期連結財務諸表への影響はないと記載されている。 - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the Fair Value Measurement Standard) and other related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement 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 Fair Value Measurement Standard and other related standards prospectively.」
第1四半期連結会計期間の期首から適用した時価算定会計基準等について、新たな会計方針の適用が継続している。四半期連結財務諸表への影響はないと記載されている。 - FY2022-Q1First statedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related 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 Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the accounting standard for financial instruments.」
From the beginning of the first quarter of the current consolidated fiscal year, the Company applied the accounting standards for fair value measurement and other related standards and applied the new accounting policy prospectively. It states that there was no impact on the quarterly consolidated financial statements.