Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 2 entries say "Advanced", first in FY2023. Latest entry: FY2023.
- FY2023AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on the Accounting Standard for Fair Value Measurement”) was applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There was no impact on the consolidated financial statements.」
The company progressed to the stage of applying the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of FY2023, stating that there was no impact on the consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards were applied from the beginning of the first quarter of the current consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards were applied prospectively from the beginning of the first quarter of the current consolidated accounting period. There was no impact on the quarterly consolidated financial statements.