Response to the Implementation Guidance for the Fair Value Measurement Standard
First written in FY2022. 1 of 2 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) has been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first-quarter consolidated accounting period. The new accounting policy was applied prospectively, and the company stated that there was no impact on the financial statements. - FY2022First statedAnnual report
「“Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021). “The guidance will be applied from the beginning of the fiscal year ending September 2023.” “The amount of its impact on the consolidated financial statements is currently under assessment.”」
The company planned to apply the revised implementation guidance for the accounting standard for fair value measurement from the beginning of the fiscal year ending September 2023 and was assessing its impact.