Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 5 entries say "Advanced", first in FY2022-Q2. Latest entry: FY2023.
- FY2023RestatedAnnual report
「The implementation guidance for the Accounting Standard for Fair Value Measurement was applied from the beginning of the current consolidated fiscal year, and the new accounting policies stipulated by the implementation guidance for the Fair Value Measurement Accounting Standard will be applied prospectively. The application had no impact on the consolidated financial statements.」
It discloses that the Fair Value Measurement Implementation Guidance is applied prospectively from the beginning of the fiscal period and that there is no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The Fair Value Measurement Implementation Guidance was applied from the beginning of the current first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
It continues to apply the Fair Value Measurement Implementation Guidance prospectively from the beginning of the fiscal period and maintains the accounting policy that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the current first quarter of the consolidated 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 by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
Following application of the Fair Value Measurement Standard, the related implementation guidance was applied from the beginning of the current first quarter of the consolidated fiscal year. It stated that there was no impact on the financial statements. - FY2022-Q2AdvancedAnnual report
「In the notes on financial instruments, the Bank began disclosing information on the breakdown of fair values by level and related matters.」
Following application of the Fair Value Measurement Standard, the bank disclosed details including the classification of financial instrument fair values into Levels 1, 2 and 3. - FY2022-Q1First statedAnnual 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 current first quarter of the consolidated fiscal year. 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Standard and other standards were applied prospectively from the beginning of 1 April 2021. It stated that there was no impact on the quarterly consolidated financial statements.