Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 3 entries say "Achieved", first in FY2022. Latest entry: FY2023-Q1.
17 other companies' latest entry also says "Achieved".
- FY2023-Q1AchievedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") was applied 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 on the Fair Value Measurement Accounting Standard, the new accounting policy prescribed by the guidance is to be applied prospectively.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the quarterly consolidated financial statements. - FY2022AchievedAnnual report
「「時価の算定に関する会計基準」（企業会計基準第30号 2019年７月４日。以下「時価算定会計基準」という。）等を当連結会計年度の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」（企業会計基準第10号 2019年７月４日）第44-２項に定める経過的な取扱いに従って、時価算定会計基準等が定める新たな会計方針を将来にわたって適用することとしております。」
時価算定会計基準等を当連結会計年度の期首から適用し、新たな会計方針の適用を実施した。 - 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 consolidated fiscal year and will apply the new accounting policies prescribed by the standard prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」
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、新たな会計方針を将来にわたって適用している。四半期連結財務諸表への影響は軽微としている。