Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q2. 2 of 3 entries say "Advanced", first in FY2022. Latest entry: FY2023-Q1.
- FY2023-Q1.Annual report
「The company has 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 the Fair Value Measurement Standard”) from the beginning of the current first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company will apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This has no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Fair Value Measurement Standard was applied from the beginning of the current quarter, and the new accounting policy was applied prospectively. There was no impact on the financial statements. - FY2022.Annual 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 relevant standards from the beginning 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 has applied prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards.」
The Fair Value Measurement Standard and other relevant standards were applied from the beginning of fiscal 2021, and new fair value measurement policies and level-based disclosures were implemented. - FY2022-Q2.Annual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the first quarter of fiscal 2021, and the new accounting policy for fair value measurements, including fair values calculated using unobservable inputs, has been applied prospectively.