Application of the Implementation Guidance for the Accounting Standard for Fair Value Measurement in the Fiscal Year Ending March 2023
First written in FY2022. 1 of 2 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement, which was scheduled to be applied from the beginning of the fiscal year ending March 2023, was applied from the beginning of the current first-quarter accounting period. There was no impact on the financial statements. - FY2022First statedAnnual report
「The change will be applied from the beginning of the fiscal year ending March 2023.」
The company first disclosed its plan to apply the revised Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year ending March 2023, stating that the amount of the impact was under evaluation.