Adoption of the Fair Value Measurement Standard
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 accounting period under review. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, it will apply the new accounting policy prescribed by the guidance prospectively. This has no impact on the quarterly financial statements.」
The company applied the implementation guidance for the fair value measurement accounting standard from the beginning of the first quarter accounting period under review and is applying the new accounting policy prospectively. It states that there was no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment set out in Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter accounting period under review and stated that it would apply the new accounting policy prospectively. It states that there was no impact on the quarterly financial statements.