Adoption of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 1 of 2 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q1.
18 other companies' latest entry also says "Advanced".
- FY2023-Q1AdvancedAnnual report
「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply prospectively the new accounting policies prescribed by the guidance. There was no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standards for fair value measurement from the beginning of the first quarter of the current fiscal year and has applied the new accounting policy prospectively. It stated that there was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Company has applied 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 consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement 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. The impact on the quarterly consolidated financial statements is immaterial.」
時価の算定に関する会計基準等を当第1四半期連結会計期間の期首から適用し、将来にわたって新たな会計方針を適用している。財務諸表への影響はないとしている。