Adoption 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 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 policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
Following the application of the accounting standard for fair value measurement, we also applied the implementation guidance from the beginning of the first quarter of the fiscal year ending December 2023. We stated that there was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter under review. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
We applied the Accounting Standard for Fair Value Measurement and other relevant standards from the beginning of the first quarter of the fiscal year under review. We stated that there was no impact on the financial statements.