Preparing to Apply the Accounting Standard for Fair Value Measurement
First written in FY2020. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
17 other companies' latest entry also says "Achieved".
- FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company applied the Accounting Standard for Fair Value Measurement and other standards, which had been scheduled for adoption from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter of the current consolidated fiscal year and states that there was no impact on the financial statements. - FY2020First statedAnnual report
「(2) Scheduled effective date: The standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the standards: The impact on the consolidated financial statements of applying the Accounting Standard for Fair Value Measurement and other standards is currently being assessed.」
The company plans to apply the Accounting Standard for Fair Value Measurement and other standards from the beginning of the fiscal year ending March 2022 and is assessing the impact on the financial statements.