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Fuso Dentsu (7505) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2022-Q1. 1 of 3 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q2.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1AdvancedFY2023-Q12022: 120222023: 22023
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  1. FY2023-Q2RestatedAnnual report

    「We have 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 fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There is no impact on the quarterly financial statements.」

    The Fair Value Measurement Implementation Guidance was applied, and the explanation that it had no impact on the financial statements was continued.
  2. FY2023-Q1AdvancedAnnual report

    「We have 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 fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There is no impact on the quarterly financial statements.」

    The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the current quarterly accounting period, and the new accounting policies were applied prospectively. It was stated that there was no impact on the financial statements.
  3. FY2022-Q1First statedAnnual report

    「We have 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 relevant standards from the beginning of the first quarter of the current 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 new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards will be applied prospectively. There is no impact on the quarterly financial statements.」

    The Fair Value Measurement Standard and other relevant standards were applied from 1 October 2021, and the new accounting policies were applied prospectively. It was stated that there was no impact on the quarterly financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | FUSO DENTSU CO.,LTD. (7505) | Komori