Planned adoption of accounting standards for fair value measurement and financial instruments in the fiscal year ending March 2022
First written in FY2020. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022.
- FY2022RestatedAnnual report
「「時価の算定に関する会計基準」（企業会計基準第30号 2019年７月４日。以下「時価算定会計基準」という。）等を当連結会計年度の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」（企業会計基準第10号 2019年７月４日）第44-２項に定める経過的な取扱いに従って、時価算定会計基準等が定める新たな会計方針を将来にわたって適用することとしております。」
2022年3月期首からの時価算定会計基準等の適用を通期で確認している。 - FY2022-Q1AchievedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」
The accounting standards for fair value measurement and other relevant standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. The company stated that there was no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」
First discloses plans to apply the standards and implementation guidance for fair value measurement, inventories and financial instruments from the beginning of the fiscal year ending March 2022, with the impact still under assessment.