Nagahori (8139) · InitiativeAchieved
Application of the Guidance on the Application of the Accounting Standard for Fair Value Measurement from the fiscal year ending March 2023
First written in FY2022. 1 of 2 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q1.
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Preparation for Adoption of the Accounting Standard for Fair Value MeasurementA theme 2041 companies write about · 6 as a headwind · 3 as a tailwind
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- FY2023-Q1AchievedAnnual report
「The Company applied the Guidance on the Application of the Accounting Standard for Fair Value Measurement from the beginning of the current first quarter of the fiscal year, and decided to apply prospectively the new accounting policies prescribed by the guidance in accordance with the transitional treatment set out in paragraph 27-2 of the guidance.」
The Guidance on the Application of the Accounting Standard for Fair Value Measurement, which had been scheduled for application from the beginning of the fiscal year ending March 2023, was actually applied from the beginning of the current first quarter of the fiscal year. - FY2022First statedAnnual report
「The impact of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement on the consolidated financial statements is currently being assessed.」
The Company newly disclosed plans to apply the Guidance on the Application of the Accounting Standard for Fair Value Measurement revised in June 2021 from the beginning of the fiscal year ending March 2023, stating that the amount of the impact on the financial statements was still under evaluation.