Planned application of the Accounting Standard for Fair Value Measurement and related standards in the fiscal year ending March 2022
First written in FY2020. 1 of 3 entries say "Restated". Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards have been adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed 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 prescribed by the standards will be applied prospectively. The adoption has no impact on the quarterly consolidated financial statements.」
The company began applying the accounting standards for fair value measurement and related requirements from the beginning of the current quarter. It disclosed that there was no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「(2) Scheduled application date The standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards and related requirements The impact is being assessed as of the preparation of the consolidated financial statements.」
The company plans to apply the accounting standards for fair value measurement and related requirements from the beginning of the fiscal year ending March 2022, and continues to assess the impact. - FY2020First statedAnnual report
「(2) Scheduled application date The standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards and related requirements The impact is being assessed as of the preparation of the consolidated financial statements.」
The company plans to apply the accounting standards for fair value measurement and the standards for the measurement and disclosure of the fair value of financial instruments and inventories from the beginning of the fiscal year ending March 2022. The impact is currently being assessed.