Application of the Accounting Standard for Fair Value Measurement for the Fiscal Year Ending March 2022
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan, Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standards Board of Japan, Accounting Standard No. 10, 4 July 2019), the company applied the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There was no impact on the quarterly consolidated financial statements.」
2022年3月期首からの時価算定会計基準等の適用を実施し、四半期連結財務諸表への影響はないと記載している。 - FY2021First statedAnnual report
「“Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019, Accounting Standards Board of Japan) (2) Scheduled date of application The standard will be applied from the beginning of the fiscal year ending March 2022. (3) Impact of application The impact of applying the accounting standard for fair value measurement and related standards on the consolidated financial statements has not yet been determined.」
Introduces the planned application of the fair-value measurement standards from the beginning of the fiscal year ending March 2022, with the impact on the financial statements undetermined.