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Mitsubishi Research Institute (3636) · PolicyReframed

Adoption of the accounting standard for fair value measurement

First written in FY2022-Q3. 1 of 2 entries say "Reframed", first in FY2023-Q1. Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q32022: 120222023: 12023
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  1. FY2023-Q1ReframedAnnual report

    「The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company applied the new accounting policies prescribed by the guidance prospectively. As a result, there was no effect on the quarterly consolidated financial statements.」

    In addition to applying the existing Fair Value Measurement Accounting Standard, its implementation guidance was applied from the beginning of the first quarter of the current consolidated fiscal year. It is stated that there was no impact on the quarterly consolidated financial statements.
  2. FY2022-Q3First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. 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 new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policy has been applied prospectively. The company states that there is no impact on the quarterly consolidated financial statements.
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Mitsubishi Research Institute's next results are scheduled for 2026-11-04. Read the earnings preview
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Adoption of the accounting standard for fair value measurement | Mitsubishi Research Institute,Inc. (3636) | Komori