Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 1 of 2 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「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) 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 Implementation Guidance, the company will apply the new accounting policies prescribed by the guidance prospectively. The application had no impact on the quarterly consolidated financial statements for the three months ended the first quarter of the current consolidated fiscal year.」
The company applied the Fair Value Measurement Implementation Guidance from the beginning of the first quarter and proceeded to applying the new accounting policies. It stated that there was no impact on the financial statements. - FY2022-Q2First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Standard) and other standards from the beginning of the first quarter of the current 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 (ASBJ Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. The impact on the quarterly consolidated financial statements for the six months ended the second quarter of the current consolidated fiscal year is immaterial.」
The company applied the Fair Value Measurement Standard and other standards from the beginning of the first quarter of the current consolidated fiscal year and decided to apply the new accounting policies prospectively. It stated that the impact on the financial statements for the six months ended the second quarter was immaterial.