Preparation for Applying Fair-Value Measurement Standards
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 “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter accounting period. 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” (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」
The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending February 2023, were applied from the beginning of the first quarter. The company states that there was no impact on the financial statements. - FY2022First statedAnnual report
「The amount of the impact on the financial statements from applying the Accounting Standard for Fair Value Measurement and related standards is currently under evaluation. Scheduled application date: the beginning of the fiscal year ending February 2023.」
The Accounting Standard for Fair Value Measurement and related implementation guidance were scheduled to be applied from the beginning of the fiscal year ending February 2023, and the impact on the financial statements is being evaluated.