Preparation for Applying the Accounting Standard for Fair Value Measurement and Related Standards in the Fiscal Year Ending January 2023
First written in FY2022. 1 of 2 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the fair value measurement accounting standards and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the fair value measurement accounting standards and other standards will be applied prospectively.」
The fair value measurement accounting standards and other standards, which had been scheduled for application from the start of the fiscal year ending January 2023, were applied from the beginning of the current first-quarter consolidated accounting period. There were no financial instruments subject to fair value measurement, and there was no impact on the financial statements. - FY2022First statedAnnual report
「Scheduled application date for the Accounting Standard for Fair Value Measurement and other standards: application is scheduled to begin at the start of the fiscal year ending January 2023.」
The fair value measurement, inventory valuation and financial instruments accounting standards, among others, are scheduled to be applied from the start of the fiscal year ending January 2023, and the impact is under assessment.