Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 1 of 3 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") was applied from the beginning of the first quarter of the consolidated fiscal year under review. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance is being applied prospectively. The impact of the change in accounting policy is immaterial.」
The accounting policy of applying the Fair Value Measurement Guidance prospectively, and the immateriality of its impact, were reconfirmed. - FY2023-Q1AdvancedAnnual report
「The Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") was applied from the beginning of the first quarter of the consolidated fiscal year under review. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance is being applied prospectively. The impact of the change in accounting policy is immaterial.」
The Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the consolidated fiscal year under review, and the new accounting policy was applied prospectively. The impact was stated to be immaterial. - FY2022-Q1First statedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement, etc. were applied from the beginning of the first quarter of the consolidated fiscal year under review, and the new accounting policy was applied prospectively. The disclosure stated that there was no impact on the financial statements.