Preparing for the Adoption of New Accounting Standards on Fair Value Measurement, Accounting Policies and Estimates Disclosures
First written in FY2021. 1 of 3 entries say "Advanced", first in FY2022. Latest entry: FY2023.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
102 other companies' latest entry also says "Achieved".
- FY2023AchievedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」
The accounting standards for fair value measurement and related matters were actually applied from the beginning of the fiscal year ending February 2023, and notes by fair value hierarchy level for financial instruments also began. - FY2022AdvancedAnnual report
「The company applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standards Board of Japan Statement No. 31, 31 March 2020) to the consolidated financial statements for the year-end of the current consolidated fiscal year and included notes on accounting estimates.」
The Accounting Standard for Disclosure of Accounting Estimates was applied from the end of the fiscal year ending February 2022, and the related notes began. Meanwhile, the accounting standards for revenue recognition and related matters are scheduled to be applied from the beginning of the fiscal year ending February 2023. - FY2021First statedAnnual report
「The scheduled effective date for the Accounting Standard for Fair Value Measurement and related standards is the beginning of the fiscal year ending February 2023.」
The company disclosed plans to apply the accounting standards for fair value measurement and related matters from the beginning of the fiscal year ending February 2023, and the standards on disclosure of accounting policies, changes in accounting estimates and corrections of errors, and disclosure of accounting estimates from the end of the fiscal year ending February 2022.