Preparations for Applying the Accounting Standards on Fair Value Measurement and Related Standards
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards have been applied from the beginning of the first quarter of the current 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 Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Accounting Standard and related standards, which had been disclosed in the previous fiscal year as being under preparation for application, were applied from the beginning of the first quarter of the current fiscal year. The company states that there was no impact on the financial statements. - FY2021First statedAnnual report
「Scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact is being assessed in preparing these consolidated financial statements.」
The company disclosed that the accounting standards for the calculation of fair value and related standards were scheduled to be applied from the beginning of the fiscal year ending March 2022, and that the amount of the impact was being assessed.