Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 1 of 3 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current fiscal year and decided to apply prospectively the new accounting policies prescribed by the guidance.」
Applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current fiscal year and stated that it had no effect on the financial statements. - FY2023-Q1AdvancedAnnual 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.」
Applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year. The company stated that this had no effect on the financial statements. - 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. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies were applied prospectively.」
The fair value measurement standard and related standards were applied from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements.