Adoption of Guidance on Accounting Standards for Fair Value Measurement
First written in FY2023-Q2. 1 of 2 entries say "Achieved", first in FY2023. Latest entry: FY2023.
- FY2023AchievedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on the Accounting Standard for Fair Value Measurement”) was applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There was no impact on the consolidated financial statements.」
The implementation guidance on the accounting standard for fair value measurement was applied from the beginning of the fiscal year, completing the transition to the new accounting policy. - FY2023-Q2First statedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied 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 Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance on the accounting standard for fair value measurement was applied from the beginning of the first-quarter consolidated accounting period, and the new accounting policy has been applied prospectively. It is stated that there was no effect on the quarterly consolidated financial statements.