Planned adoption of the accounting standard on fair value measurement from the fiscal year ending January 2023
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were applied 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 Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards.」
The accounting standards for fair value measurement and related standards, which had been scheduled to apply from the beginning of the fiscal year ending January 2023, were applied from the beginning of the first quarter of the current consolidated fiscal year. The company states that there was no impact on the financial statements. - FY2021First statedAnnual report
「Scheduled effective date: The standards will apply from the beginning of the fiscal year ending January 2023.」
The accounting standards for fair value measurement and related standards concerning inventories and financial instruments were scheduled to apply from the beginning of the fiscal year ending January 2023, with the amount of their impact on the financial statements stated to be undetermined at this time.