Planned Application of Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022
First written in FY2020. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
第1四半期連結会計期間の期首から適用した時価算定会計基準等について、財務諸表への影響がないとの開示を継続している。 - 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).」
2022年3月期の期首から適用予定としていた時価算定会計基準等を、第1四半期連結会計期間の期首から実際に適用した。四半期連結財務諸表への影響はないと記載している。 - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and other standards were scheduled to be applied from the beginning of the fiscal year ending March 2022.」
時価算定会計基準、適用指針、棚卸資産・金融商品関連基準等を2022年3月期の期首から適用する予定を初めて開示している。影響額は評価中としている。