Planned application of the Accounting Standard for Fair Value Measurement and related standards in the following fiscal year
First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The company applied the Fair Value Measurement Accounting Standard and related standards from the beginning of the first quarter, and 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), it decided to apply prospectively the new accounting policies prescribed by those standards. This had no impact on the quarterly financial statements for the third quarter of the current fiscal year.」
The company continued applying the Fair Value Measurement Accounting Standard and related standards adopted from the beginning of the first quarter, and disclosed that there was no impact on the financial statements for the third quarter. - FY2022-Q1AchievedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and related standards 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 Standard No. 10, 4 July 2019), it decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards.」
The company applied the Fair Value Measurement Accounting Standard and related standards, which had been scheduled for adoption from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter of the current fiscal year. It stated that there was no impact on the financial statements. - FY2021First statedAnnual report
「(2) Scheduled date of application Applied from the beginning of the fiscal year ending March 2022. (3) Impact of application of the accounting standards and other rules The amount of the impact on the financial statements from applying the Accounting Standard for Fair Value Measurement and related standards has not been determined at this time.」
The company planned to apply the Accounting Standard for Fair Value Measurement and related standards concerning financial instruments and inventories from the beginning of the fiscal year ending March 2022, and stated that the amount of the impact had not been determined.