Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 3 entries say "Achieved", first in FY2022. 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 applied 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 current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
In connection with the previously applied accounting standard for fair value measurement, the company applied ASBJ Guidance No. 31 from the beginning of the first-quarter accounting period and stated that there was no impact on the financial statements. - FY2022AchievedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. This had no impact on the consolidated financial statements.」
The company also applied the accounting standards for fair value measurement and related standards to the annual financial statements, following their application from the quarterly period, and confirmed that there was no impact. - FY2022-Q1First statedAnnual report
「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 standards have been applied from the beginning of the current first quarter of the consolidated accounting period. In accordance with the transitional treatment stipulated in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements as a result.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the current first-quarter consolidated accounting period and stated that there was no impact on the financial statements.