Adoption of the accounting standard for fair value measurement
First written in FY2022-Q2. 1 of 2 entries say "Advanced", first in FY2022. Latest entry: FY2022.
- FY2022AdvancedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards at the beginning of the fiscal year, and will apply the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments.」
The Company adopted the Fair Value Measurement Accounting Standard and related standards from the beginning of the current fiscal year and transitioned to fair value measurement of corporate bonds and other instruments based on the best available information, including unobservable inputs. - FY2022-Q2First statedAnnual report
「From the beginning of the first quarter of the current consolidated accounting period, we adopted the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards. 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,” the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」
From the beginning of the first quarter of fiscal 2021, the Company adopted the Fair Value Measurement Accounting Standard and related standards, changing the method of measuring certain corporate bonds and other instruments previously measured at acquisition cost to measurement at fair value based on the best available information, including unobservable inputs.