Application of the Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022
First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q2.
139 other companies' latest entry also says "Restated".
- FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The explanation continued regarding the accounting treatment after application of the accounting standards for fair value measurement and other standards applied from the beginning of FY2022, and the absence of any impact on the quarterly financial statements. - FY2022-Q1AchievedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year.」
The accounting standards for fair value measurement and other standards, which had been scheduled for application from the beginning of FY2022, were applied from the beginning of the first quarter of the fiscal year under review. There was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The Company planned to apply the accounting standards for fair value measurement, the accounting standard for financial instruments and other standards from the beginning of FY2022, with the amount of the impact undetermined at that time.