Application of Fair Value Measurement Accounting Standards, etc., in 2022 and 2023
First written in FY2021. 2 of 4 entries say "Achieved", first in FY2022. Latest entry: FY2023.
- FY2023AchievedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the implementation guidance.」
The company implemented the Implementation Guidance on Accounting Standard for Fair Value Measurement, which had been scheduled for application from the beginning of the fiscal year ending June 2023. It stated that there was no impact on the consolidated financial statements. - FY2022AchievedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the standards have been applied prospectively.」
The company applied the planned Fair Value Measurement Standard and related standards from the beginning of FY2022. It disclosed that there was no impact on the consolidated financial statements. - FY2022-Q1AdvancedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively.」
The company implemented the planned application of the Fair Value Measurement Standard and related standards from the beginning of the fiscal year ending June 2022. It disclosed that there was no impact on the quarterly consolidated financial statements. The implementation guidance revised in 2021 is scheduled to be applied separately from the beginning of the fiscal year ending June 2023, so the overall theme represents partial progress. - FY2021First statedAnnual report
「Scheduled application date for the Accounting Standard for Fair Value Measurement and related standards: The standards will be applied from the beginning of the fiscal year ending June 2022. The Implementation Guidance on Accounting Standard for Fair Value Measurement (revised in 2021) will be applied from the beginning of the fiscal year ending June 2023.」
The company disclosed for the first time its plan to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending June 2022, and the 2021 revised implementation guidance from the beginning of the fiscal year ending June 2023. The impact on the consolidated financial statements is currently under assessment.