Application of the Fair Value Measurement Accounting Standard
First written in FY2022-Q1. 1 of 2 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance, the new accounting policies prescribed by the Implementation Guidance were applied prospectively. The application had no impact on the quarterly consolidated financial statements.」
In addition to the existing Fair Value Measurement Accounting Standard, its implementation guidance was applied from the beginning of the quarter. It was stated that this had no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards were applied prospectively. The application had no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Accounting Standard and other standards were applied from the beginning of the first quarter, but it was stated that they had no impact on the quarterly consolidated financial statements.