Adoption of the Fair Value Measurement Standard and Related Standards
First written in FY2022-Q1. . Latest entry: FY2023.
- FY2023Full-year application impact confirmedAnnual report
「The Company states that there was no impact on the consolidated financial statements for the consolidated fiscal year.」
The implementation guidance for the Accounting Standard for Fair Value Measurement was applied for the full year, and it was confirmed that there was no impact on the consolidated financial statements. - FY2023-Q1Confirmation of the application of the implementation guidance for the Accounting Standard for Fair Value MeasurementAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation 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 therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company applied the implementation guidance for the Accounting Standard for Fair Value Measurement from 1 April 2022, and it was confirmed that this had no impact on the quarterly consolidated financial statements. - FY2022Application impact and unapplied standards updateAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. There is no impact on the consolidated financial statements for the current consolidated fiscal year.」
It was confirmed that full-year application of the Accounting Standard for Fair Value Measurement and related standards had no impact on the financial statements. The implementation guidance is scheduled to apply from the beginning of the fiscal year ending March 2023, and the impact is being assessed. - FY2022-Q1First statedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards 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 Fair Value Measurement Standard 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 Fair Value Measurement Standard and other standards will be applied prospectively.」
The Company applied the Accounting Standard for Fair Value Measurement and related standards from 1 April 2021 and states that they had no impact on the quarterly consolidated financial statements.