Response to the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 1 of 2 entries say "Achieved", first in FY2023. 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 response to the implementation guidance for the Accounting Standard for Fair Value Measurement, which began in the previous fiscal year, has been fully implemented throughout the year. - FY2022-Q2First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter consolidated accounting period. 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 new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current fiscal year, and the new accounting policy has been applied prospectively. The company explained that there was no impact on the financial statements.