Application of the Fair Value Measurement Standard from the Fiscal Year Ending February 2023
First written in FY2022. 3 of 5 entries say "Cited as achieved", first in FY2023-Q3. Latest entry: FY2024-Q3.
- FY2024-Q3Cited as achievedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) was applied from the beginning of the consolidated first-quarter accounting period. 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 will be applied prospectively.」
The company has reconfirmed that the Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current fiscal year and that the new accounting policies are being applied prospectively in accordance with the transitional treatment. It is stated that there was no impact on the quarterly consolidated financial statements. - FY2024-Q1Cited as achievedAnnual report
「The company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year and decided to apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Accounting Standard for Fair Value Measurement, in accordance with the transitional treatment set out in Paragraph 27-2 of that guidance.」
The revised Implementation Guidance on the Accounting Standard for Fair Value Measurement, revised after the application of the Accounting Standard for Fair Value Measurement and related standards, was actually applied from the beginning of the first quarter of the current fiscal year. It is stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q3Cited as achievedAnnual report
「The company has applied the "Accounting Standard for Fair Value Measurement" (ASBJ Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard"), among other standards, from the beginning of the first quarter of the consolidated fiscal year,」
The company has reconfirmed that the Accounting Standard for Fair Value Measurement and related standards, which were scheduled to be applied from the beginning of the fiscal year ending February 2023, have been applied. It is stated that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AchievedAnnual report
「We have applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year」
The Accounting Standard for Fair Value Measurement and related standards, which were scheduled to be applied from the beginning of the fiscal year ending February 2023, were actually applied from the beginning of the first quarter of the current fiscal year. It is stated that there was no impact on the quarterly consolidated financial statements. - FY2022First statedAnnual report
「The standard is scheduled to be adopted from the beginning of the fiscal year ending February 2023.」
This is the first time the Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and related standards, scheduled to be applied from the beginning of the fiscal year ending February 2023, have been recorded as a separate topic. The impact on the consolidated financial statements is stated to be under assessment.