Application of the Accounting Standards for Fair Value Measurement, etc.
First written in FY2022-Q1. 1 of 3 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) was adopted from the beginning of the first quarter of the current 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 will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The company reconfirmed that the Fair Value Measurement Implementation Guidance adopted from the first quarter had no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on Accounting Standard for Fair Value Measurement") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment set out in paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, we applied the new accounting policy prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was adopted from the beginning of the first quarter. It was stated that there was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and related standards were adopted from the beginning of the first quarter of the current 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Standard and related standards were adopted from the first quarter, and the new accounting policies will be applied prospectively, with no impact on the quarterly consolidated financial statements.