Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 4 entries say "Achieved", first in FY2022. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on Fair Value Measurement") from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Fair Value Measurement, the Company will apply the new accounting policies prescribed in the Implementation Guidance on Fair Value Measurement prospectively. There is no impact from the application of the accounting standard.」
The Company reconfirmed the application of the guidance on the fair value measurement standard and that it had no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The Company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on Fair Value Measurement") 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 Implementation Guidance on Fair Value Measurement, the Company will apply the new accounting policies prescribed in the Implementation Guidance on Fair Value Measurement prospectively. There is no impact from the application of the accounting standard.」
The Company began applying the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current first quarter, and stated that there was no impact on the financial statements. - FY2022AchievedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other 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 Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other related standards prospectively. There is no impact on the consolidated financial statements.」
The Company began applying the accounting standards for fair value measurement and related standards from the beginning of FY2022, and stated that there was no impact on the consolidated financial statements. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) 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 standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by these standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company applied the Accounting Standard for Fair Value Measurement and related standards from 1 April 2021 and is applying the new accounting policies prospectively. It states that there is no impact on the quarterly consolidated financial statements.