Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 5 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has applied the implementation guidance for the Accounting Standard for Fair Value Measurement since the first quarter and reconfirmed that it had no impact on the quarterly consolidated financial statements in the third quarter. - FY2023-Q2RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company has applied the implementation guidance for the Accounting Standard for Fair Value Measurement since the first quarter and reconfirmed that it had no impact on the financial statements in the current quarter. - FY2023-Q1AchievedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company began applying the implementation guidance for the Accounting Standard for Fair Value Measurement, which had been scheduled for application from the fiscal year ending March 2023, from the beginning of the first quarter of the current consolidated fiscal year. - FY2022Added the planned application of the implementation guidanceAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, dated 17 June 2021) is scheduled to be applied from the beginning of the fiscal year ending March 2023.」
The company stated that, following the application of the Accounting Standard for Fair Value Measurement and related standards, it planned to apply the implementation guidance concerning fair value measurement and disclosures for investment trusts from the fiscal year ending March 2023. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and, 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, will apply the new accounting policies prescribed by those standards prospectively.」
The company applied the Accounting Standard for Fair Value Measurement and related standards from 1 April 2021. It stated that there was no impact on the quarterly consolidated financial statements.