Application of the Accounting Standard for Fair Value Measurement for the Fiscal Year Ending June 2022
First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022. Latest entry: FY2023-Q1.
- FY2023-Q1Adoption of the Implementation Guidance with No ImpactAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Guidance) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Guidance, the company decided to apply the new accounting policies prescribed by the guidance prospectively. The application had no effect on the quarterly financial statements.」
The implementation guidance for the accounting standard for fair value measurement was applied from the beginning of the current quarter, and the company stated that there was no impact on the quarterly financial statements. - FY2022AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the consolidated fiscal year」
The accounting standards related to fair value measurement, which had been scheduled for application from the beginning of the fiscal year ending June 2022, were actually applied. The company stated that there was no impact on the financial statements. - FY2021First statedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending June 2022.」
The company has disclosed for the first time that it plans to apply the accounting standards related to fair value measurement from the beginning of the fiscal year ending June 2022.