Application of the Fair Value Measurement Accounting Standard
First written in FY2022-Q1. 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 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.」
時価算定会計基準の適用に続き、2021年改正の適用指針を当第1四半期の期首から適用した。新たな会計方針は将来にわたって適用し、財務諸表への影響はないとしている。 - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. The new accounting policies prescribed by the fair value measurement standards and related standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
時価算定会計基準等を当第1四半期の期首から適用した。新たな会計方針を将来にわたって適用し、四半期連結財務諸表への影響はないと記載している。