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Clip (4705) · InitiativeRestated

Planned adoption of the Implementation Guidance on the Accounting Standard for Fair Value Measurement for the fiscal year ending March 2023

First written in FY2022. 1 of 3 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2022AchievedFY2023-Q12022: 220222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「The company has applied the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the company will apply prospectively the new accounting policies prescribed in the guidance. This has had no impact on the quarterly consolidated financial statements.」

    The Company actually adopted the application guidance on the Accounting Standard for Fair Value Measurement, which had been scheduled for adoption from the beginning of the fiscal year ending March 2023, and has reiterated that it has no impact on the financial statements.
  2. FY2023-Q1AchievedAnnual report

    「The Company has applied the Application Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Application Guidance on Accounting Standard for Fair Value Measurement”) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Application Guidance on Accounting Standard for Fair Value Measurement, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」

    The Company actually adopted the application guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year, as planned from the beginning of the fiscal year ending March 2023. It states that there is no impact on the financial statements.
  3. FY2022First statedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) is scheduled to apply from the beginning of the fiscal year ending March 2023. The amount of the impact is currently being assessed in preparing these consolidated financial statements.」

    The Company plans to adopt the application guidance on fair value measurement of investment trusts and fair value disclosures for investments in partnerships and similar entities from the beginning of the fiscal year ending March 2023. The impact is currently being assessed.
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Planned adoption of the Implementation Guidance on the Accounting Standard for Fair Value Measurement for the fiscal year ending March 2023 | CLIP Corporation (4705) | Komori