Application of the Accounting Standards for Fair Value Measurement
First written in FY2022-Q2. 1 of 2 entries say "Achieved", first in FY2022. Latest entry: FY2022.
18 other companies' latest entry also says "Achieved".
- FY2022AchievedAnnual 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 Accounting Standard”) and other standards from the beginning of the consolidated fiscal year.」
The company actually applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the fiscal year ended June 2022, for which it had stated its planned adoption and policy of implementation in the previous fiscal year. - FY2022-Q2First statedAnnual 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 other standards from the beginning of the first quarter of the consolidated fiscal year, and under 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), will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively.」
The company applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the consolidated fiscal year and stated that it would apply the new accounting policies prospectively. There were no financial instruments subject to fair value measurement, and there was no impact on the financial statements.