Application of the Implementation Guidance for the Accounting Standard for Fair Value Measurement in 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
「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 Accounting Standard Implementation 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 Accounting Standard Implementation Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. The impact of applying the guidance on the quarterly consolidated financial statements is immaterial.」
The company began applying the implementation guidance for the fair value measurement accounting standard from the beginning of the first quarter of the current consolidated fiscal year, as scheduled from the beginning of the fiscal year ending March 2023. The impact on the financial statements is immaterial. - FY2022First statedAnnual report
「The revised "Implementation Guidance on Accounting Standard for Fair Value Measurement" dated 17 June 2021 was issued. The guidance is scheduled to apply from the beginning of the fiscal year ending March 2023.」
The company newly disclosed that it plans to apply the implementation guidance for the fair value measurement accounting standard from the beginning of the fiscal year ending March 2023 and is evaluating the impact.