Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022. 1 of 2 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1Additional application guidance for the fair-value measurement standard adoptedAnnual report
「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」
In addition to the Fair Value Measurement Accounting Standard and other standards applied from the previous fiscal year, the related implementation guidance was applied from the beginning of the current quarter. It is stated that there is no impact on the financial statements. - FY2022First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards have been 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 (Accounting Standards Board of Japan 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.」
The Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the current fiscal year, and disclosures by fair value hierarchy level for financial instruments were initiated. It is stated that there is no impact on the consolidated financial statements.