Adoption of the fair-value measurement implementation guidance in 2023
First written in FY2022. 1 of 2 entries say "Achieved", first in FY2023-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 Implementation 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 Implementation Guidance, the new accounting policies prescribed by the guidance are applied prospectively. This had no impact on the quarterly consolidated financial statements.」
The Guidance on Implementing the Accounting Standard for Fair Value Measurement that had been scheduled for adoption from the beginning of the fiscal year ending March 2023 was actually applied from the beginning of the first quarter of the current fiscal year. The company states that there was no impact on the financial statements. - FY2022First statedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was scheduled to be applied from the beginning of the fiscal year ending March 2023.」
The company planned to apply the amended guidance on fair-value measurement and disclosures for investment trusts and partnership investments from the beginning of the fiscal year ending March 2023.