Adoption of the Accounting Standard for Fair Value Measurement in the Fiscal Year Ending February 2023
First written in FY2022. 1 of 4 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2024-Q3.
- FY2024-Q3RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the guidance, it will apply the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance on the accounting standard for fair value measurement was applied from the beginning of the first-quarter consolidated accounting period, and the company continues to state that there is no impact on the financial statements. - FY2024-Q1AdvancedAnnual 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.」
The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the consolidated fiscal year. It stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standards prospectively. There was no effect on the quarterly consolidated financial statements.」
The company applied the accounting standards and related guidance on the measurement of fair value, which had been scheduled for application from the beginning of the fiscal year ending February 2023, from the beginning of the first-quarter consolidated accounting period. It stated that there was no impact on the financial statements. - FY2022First statedAnnual report
「(2) Scheduled date of application: The standard will be applied from the beginning of the fiscal year ending February 2023. (3) Impact of application: The impact of applying the accounting standard for fair value measurement and related standards on the consolidated financial statements has not yet been determined.」
The company stated that it planned to apply the accounting standard for fair value measurement and related standards from the beginning of the fiscal year ending February 2023.