Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) 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 Fair Value Measurement Guidance, the company will apply the new accounting policy prescribed by the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standards for fair value measurement, which had been scheduled for application in the previous fiscal year, from the beginning of the first quarter of the current consolidated fiscal year. It stated that there was no impact on the financial statements. - FY2022AdvancedAnnual report
「Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021)」
Following the application of the accounting standards for fair value measurement and related guidance, the company planned to apply the implementation guidance concerning the fair value measurement and disclosures for investments in investment trusts, partnerships and similar entities from the beginning of the fiscal year ending June 2023, and stated that it was assessing the amount of the impact. - FY2022-Q1AchievedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter. In accordance with the transitional treatment set out in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. The application has no impact on the quarterly consolidated financial statements.」
The company applied the accounting standards for fair value measurement and related guidance from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policy prospectively. It stated that there was no impact on the quarterly consolidated financial statements.