Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. . Latest entry: FY2023-Q1.
3 other companies' latest entry also says "Other".
- FY2023-Q1Additional application guidance for the fair-value measurement standard adoptedAnnual report
「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the first quarter of the fiscal year under review. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, it will apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
In addition to the existing accounting standards for fair value measurement, the company applied the related implementation guidance from the beginning of the current quarter. It stated that there was no impact on the financial statements. - FY2022-Q2First statedAnnual report
「We 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, and applied the new accounting policies prescribed by those standards 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. This had no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the first-quarter consolidated accounting period, and stated that they had no impact on the quarterly consolidated financial statements.