Application of the Fair Value Measurement Standard from the Fiscal Year Ending February 2023
First written in FY2022. 1 of 3 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2024-Q2.
- FY2024-Q2RestatedAnnual 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 by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the Fair Value Measurement Standard from the beginning of the first quarter and stated that there was no impact on the financial statements. - FY2023-Q1AchievedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan, Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards 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 Fair Value Measurement Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standards Board of Japan, Accounting Standard No. 10, 4 July 2019), the company applied the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The company began applying the Fair Value Measurement Standard and related standards from the beginning of the fiscal year ending February 2023 and stated that there was no impact on the quarterly consolidated financial statements. - FY2022First statedAnnual report
「To be applied from the beginning of the fiscal year ending February 2023.」
The company stated that it planned to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending February 2023, with the impact undetermined at that time.