Application of Accounting Standards and Related Guidance on Fair Value Measurement from the Fiscal Year Ending February 2023
First written in FY2021. 2 of 6 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2024-Q3.
- FY2024-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) was applied from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies stipulated in the Fair Value Measurement Guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Guidance applied from the beginning of the first-quarter consolidated accounting period continues to be applied, with no impact on the financial statements. - FY2024-Q1AchievedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」
The implementation guidance for the Accounting Standard for Fair Value Measurement, which had been scheduled for application in the previous fiscal year, was actually applied from the beginning of the current first-quarter consolidated accounting period. The company stated that there was no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The Accounting Standard for Fair Value Measurement and related standards applied from the beginning of the first-quarter consolidated accounting period continue to be applied. The company stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and other applicable standards were adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in the standards, the new accounting policies prescribed by the standards will be applied 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 current first-quarter consolidated accounting period. The company stated that there was no impact on the quarterly consolidated financial statements. - FY2022AdvancedAnnual report
「Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) (2) Scheduled date of application Application is scheduled from the beginning of the fiscal year ending February 2024.」
The company newly disclosed that the additional implementation guidance on fair value measurement is scheduled to be applied from the beginning of the fiscal year ending February 2024. - FY2021First statedAnnual report
「Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 4 July 2019)」
The Accounting Standard for Fair Value Measurement and related standards were disclosed for the first time as accounting standards not yet applied, with application scheduled from the beginning of the fiscal year ending February 2023 and the amount of the impact still under assessment.