Planned Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022. 2 of 4 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2024-Q1.
- FY2024-Q1AchievedAnnual report
「From the beginning of the current cumulative first quarter, we applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, the “Implementation Guidance”) and will apply the new accounting policies prescribed by the Implementation Guidance prospectively in accordance with the transitional treatment specified in Paragraph 27-2. There was no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement, which had been scheduled for application from the beginning of the fiscal year ending March 2024, was applied from the beginning of the first quarter of the current consolidated fiscal year. The company stated that there was no impact on the quarterly consolidated financial statements. - FY2023Planned additional application of related implementation guidanceAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) is scheduled to be applied from the beginning of the fiscal year ending March 2024. The amount of the impact is being assessed as of the preparation of the current consolidated financial statements.」
Following application of the Accounting Standard for Fair Value Measurement itself, the company disclosed that the implementation guidance on fair value measurement for investment trusts and other instruments is scheduled to be applied from the beginning of the fiscal year ending March 2024. - FY2023-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; the “Fair Value Measurement Standard”) and other standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. 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 the Fair Value Measurement Standard and other standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2023, were applied from the beginning of the first quarter of the current consolidated fiscal year. The company stated that there was no impact on the financial statements. - FY2022First statedAnnual report
「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement, and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2023. The amount of the impact is currently being assessed.」
The accounting standard for fair value measurement and related standards for inventories and financial instruments are scheduled to be applied from the beginning of the fiscal year ending March 2023, and the amount of the impact is being assessed.