Preparation for applying the accounting standards on fair-value measurement
First written in FY2021. 1 of 4 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2024-Q1.
- FY2024-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 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 Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
In addition to the Accounting Standard for Fair Value Measurement and related standards, which had already been applied, the related implementation guidance was applied from the beginning of the first quarter of the current fiscal year. It is stated that there was no impact on the financial statements. - FY2023RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by those standards will be applied prospectively.」
The Accounting Standard for Fair Value Measurement and related standards have been applied, and it is stated that there was no impact on the consolidated financial statements for the year. - FY2023-Q1AchievedAnnual 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”) and related standards 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 Accounting Standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), the company has applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」
The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending February 2023, were 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. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending February 2023.」
The disclosure states that the Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending February 2023, and that the impact is under evaluation.