Application of Accounting Standards for Fair Value Measurement, etc., to the Fiscal Year Ended June 2022
First written in FY2021. 1 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The company applied the “Implementation Guidance on the 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 consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the company applied prospectively the new accounting policies prescribed in the Fair Value Measurement Implementation Guidance. There was no impact on the quarterly consolidated financial statements as a result.」
The company had already applied the revised implementation guidance for the Accounting Standard for Fair Value Measurement from the beginning of the first quarter and reconfirmed its explanation that there was no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The company applied the “Implementation Guidance on the 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 company applied prospectively the new accounting policies prescribed in the Fair Value Measurement Implementation Guidance. There was no impact on the quarterly consolidated financial statements as a result.」
Following the application of the Accounting Standard for Fair Value Measurement and related standards, the company applied the revised implementation guidance for the standard from the beginning of the first quarter. It stated that there was no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the fiscal year under review. 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 (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by these standards prospectively.」
The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending June 2022, were applied in practice. The company stated that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「Scheduled application date for the Accounting Standard for Fair Value Measurement and related standards: These standards will be applied from the beginning of the fiscal year ending June 2022.」
The company first disclosed its plan to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending June 2022, stating that the impact on the consolidated financial statements had not yet been determined.