Adoption of the Fair Value Measurement Standard and Related Guidance
First written in FY2022-Q1. 2 of 4 entries say "Achieved", first in FY2022. Latest entry: FY2023.
- FY2023AchievedAnnual report
「The Company applied the "Implementation Guidance on Accounting Standard for Fair Value Measurement" from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively. There is no impact on the consolidated financial statements for the current fiscal year.」
The Company applied the implementation guidance for the Fair Value Measurement Standard from the beginning of the current fiscal year, completing the implementation of the new accounting policies. - FY2023-Q1AdvancedAnnual report
「The Company applied the "Implementation Guidance on Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Implementation Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company will apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company applied the implementation guidance for the Fair Value Measurement Standard from the beginning of the first quarter of the current consolidated fiscal year, advancing the implementation of the new accounting policies. - FY2022AchievedAnnual report
「The Company applied the "Accounting Standard for Fair Value Measurement" and other standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」
The Company applied the Fair Value Measurement Standard and other standards from the beginning of the current fiscal year. - FY2022-Q1First statedAnnual report
「The Company applied the "Accounting Standard for Fair Value Measurement" (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other 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 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 Standard and other standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company applied the Fair Value Measurement Standard and other standards from the beginning of the first quarter of the current consolidated fiscal year and stated for the first time that it would apply the new accounting policies prospectively.