Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. . Latest entry: FY2023-Q1.
- FY2023-Q1Additional adoption of the implementation guidanceAnnual report
「The company applied the 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 current first-quarter accounting period and decided to apply the new accounting policy prescribed by the Fair Value Measurement Guidance prospectively, in accordance with the transitional treatment set out in paragraph 27-2 of the Fair Value Measurement Guidance.」
In addition to the previous accounting standards for fair value measurement, the company applied the implementation guidance published in June 2021 from the beginning of the first quarter of the current fiscal year. The change in accounting policy had no effect. - FY2022-Q1First statedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period and, in accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), applied the new accounting policies specified by these standards prospectively.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the current fiscal year. It stated that the change in accounting policy had no effect.