Preparations for Applying the Accounting Standards and Related Guidance on Fair Value Measurement for the Fiscal Year Ending March 2023
First written in FY2022. 1 of 2 entries say "Achieved", first in FY2023-Q2. Latest entry: FY2023-Q2.
- FY2023-Q2AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) were applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, the new accounting policies prescribed in the Implementation Guidance on Accounting Standard for Fair Value Measurement were applied prospectively. This had no impact on the cumulative first-quarter period.」
The company applied the accounting standards and guidance for fair value measurement, previously scheduled for application from the beginning of the fiscal year ending March 2023, from the beginning of the first quarter of the current fiscal year. It disclosed that there was no impact on the cumulative quarterly period. - FY2022First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement are scheduled to be applied from the beginning of the fiscal year ending March 2023. The impact is being assessed at the time of preparing these consolidated financial statements.」
The company plans to apply the accounting standards and guidance for fair value measurement from the beginning of the fiscal year ending March 2023 and is assessing their impact on the financial statements.