Adoption of the Accounting Standard for Fair Value Measurement
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 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 first quarter of the current consolidated fiscal year. 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 in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the accounting standard for fair value measurement was applied from the beginning of the first quarter of the 60th fiscal year consolidated accounting period. The company stated that there was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, dated 4 July 2019) and related standards were adopted from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the standard and related guidance will be applied prospectively.」
The company adopted the accounting standard for fair value measurement and related standards from 1 April 2021 and applied the new accounting policy prospectively. It stated that there was no impact on the quarterly consolidated financial statements.