Adopt the implementation guidance for fair value measurement accounting from the fiscal year ending March 2023
First written in FY2022. 1 of 2 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual report
「Effective from the beginning of the first quarter of the current consolidated fiscal year, the company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”). In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company decided to apply prospectively the new accounting policies prescribed by that guidance. There was no impact on the quarterly consolidated financial statements.」
2023年3月期から適用予定としていた「時価の算定に関する会計基準の適用指針」を、当第１四半期連結会計期間の期首から適用した。四半期連結財務諸表への影響はない。 - FY2022First statedAnnual report
「The impact of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement on the consolidated financial statements is currently being assessed.」
The implementation guidance on fair value measurement, including fair value measurement and disclosures for investment trusts, was scheduled to be applied from the beginning of the fiscal year ending March 2023.