Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 1 of 2 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, the Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the Fair Value Measurement Implementation Guidance). In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the Company applied prospectively the new accounting policy prescribed therein. This had no impact on the quarterly consolidated financial statements.」
The Company applied the Fair Value Measurement Implementation Guidance from the beginning of the first quarter of the current fiscal year and applied the new accounting policy prospectively. It states that there was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「We adopted 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 and will apply the new accounting policies prescribed by the standard prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」
From the beginning of the first quarter of the current consolidated fiscal year, the Company applied the accounting standards for fair value measurement and other related standards and applied the new accounting policy prospectively. It states that there was no impact on the quarterly consolidated financial statements.