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WILLPLUS Holdings (3538) · InitiativeAchieved

Application of Accounting Standards for Fair Value Measurement, etc., for the Fiscal Year Ending June 2022

First written in FY2020. 1 of 3 entries say "Restated". Latest entry: FY2022-Q1.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY20212020: 120202021: 22021
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  1. FY2022-Q1AchievedAnnual report

    「Beginning at the start of the first quarter, we applied the Accounting Standard for Fair Value Measurement and related standards. In accordance with the transitional treatment under Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, we applied the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    The accounting standards for fair value measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending June 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year, with no impact on the quarterly consolidated financial statements.
  2. FY2021RestatedAnnual report

    「(2) Scheduled date of application: The standards will be applied from the beginning of the fiscal year ending June 2022.」

    The planned application of the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending June 2022 continued.
  3. FY2020First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and other standards will be applied from the beginning of the fiscal year ending June 2022.」

    Accounting standards and implementation guidance concerning fair value measurement, inventories, and financial instruments are scheduled to be applied from the beginning of the fiscal year ending June 2022. The amount of the impact has not been determined at this time.
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