Application of the Fair Value Measurement Standard
First written in FY2022-Q1. 1 of 3 entries say "Achieved", first in FY2022. Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first-quarter consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
Following the application of the Fair Value Measurement Accounting Standard and related standards, the company also applied the implementation guidance published in June 2021 from the beginning of the current quarter. It stated that there was no impact on the quarterly consolidated financial statements. - FY2022AchievedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan, 4 July 2019, Accounting Standard No. 30; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Accounting Standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standards Board of Japan, 4 July 2019, Accounting Standard No. 10), the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」
The company applied the Fair Value Measurement Accounting Standard and related standards, which had been scheduled for introduction in the previous fiscal year, from the beginning of the current fiscal year, completing the transition to the new fair value measurement policies. - FY2022-Q1First statedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan, 4 July 2019, Accounting Standard No. 30; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards 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 Accounting Standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standards Board of Japan, 4 July 2019, Accounting Standard No. 10), the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」
The company applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter of the current fiscal year and has applied the new fair value measurement accounting policies prospectively. The impact on profit or loss was described as immaterial.