Application of the Accounting Standard for Fair Value Measurement and Related Standards
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 the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) was applied from the beginning of the consolidated first-quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance will be applied prospectively.」
The company applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter of the consolidated fiscal year and continues to maintain the accounting policy that there is no impact. - FY2023-Q1AdvancedAnnual report
「The Company adopted 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 current first-quarter consolidated accounting period. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the Company decided to apply the new accounting policies prescribed by the guidance prospectively.」
Following the accounting standard for fair value measurement applied in the previous fiscal year, the company applied its implementation guidance from the beginning of the first quarter of the current consolidated fiscal year. It states that there was no impact on the financial statements. - FY2022-Q1First statedAnnual report
「The Group applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies specified by the standard and related guidance will be applied prospectively.」
The company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year. It stated that there was no impact on the quarterly consolidated financial statements.