Application of the accounting standard for fair value measurement
First written in FY2022. 1 of 3 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」
時価算定会計基準の適用指針を第1四半期連結会計期間の期首から適用した状態を継続している。四半期連結財務諸表への影響はないとしている。 - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」
時価算定会計基準の適用指針を2023年1月1日から適用した。四半期連結財務諸表への影響はないとしている。 - FY2022First statedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the current consolidated fiscal year.」
The company adopted the fair-value measurement accounting standard and related guidance from the beginning of the fiscal year and disclosed financial instruments classified by fair-value hierarchy level. It stated that there was no impact on the consolidated financial statements.