Shikigaku. (7049) · PolicyFirst stated

Adoption of the implementation guidance for the accounting standard on fair value measurement

First written in FY2024-Q1. . Latest entry: FY2024-Q1.

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Preparing for the application of the accounting standards for fair value measurementA theme 1842 companies write about · 5 as a headwind · 3 as a tailwind

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FY2024-Q1First statedAnnual report
「The company applied the Guidance on Fair Value Measurement Accounting Standards (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Guidance on Fair Value Measurement Accounting Standards) from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, the new accounting policies prescribed therein are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the Guidance on Fair Value Measurement Accounting Standards from the beginning of the current first quarter and is applying the new accounting policies prospectively in accordance with the transitional treatment. It stated that there is no impact on the financial statements.

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