Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022. 1 of 3 entries say "Achieved", first in FY2022. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Fair Value Measurement Accounting Standard Implementation Guidance”) has been applied 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 Implementation Guidance, the new accounting policies prescribed by the Implementation Guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company continues to apply the accounting policy under which the Implementation Guidance on Accounting Standard for Fair Value Measurement is applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Fair Value Measurement Accounting Standard Implementation Guidance”) was applied 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 Implementation Guidance, the new accounting policies prescribed by the Implementation Guidance will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement began to be applied from the beginning of the first quarter of the current consolidated fiscal year. The company states that there is no impact on the financial statements. - FY2022AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards will be applied prospectively. There is no impact on the consolidated financial statements for the current consolidated fiscal year.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current consolidated fiscal year, completing the transition to the new accounting policies.