Planned application of the Accounting Standard for Fair Value Measurement and related standards for 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
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Accounting Standard for Fair Value Measurement”) and other standards were applied from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards have been applied prospectively. There is no impact on the quarterly financial statements.」
It continues to state that the Accounting Standards for Fair Value Measurement and related standards were applied from the beginning of the first quarter accounting period and had no impact on the quarterly financial statements. - FY2022-Q1AchievedAnnual report
「The Company applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other 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” (ASBJ Statement No. 10, 4 July 2019), the Company applied prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards. There was no impact on the quarterly financial statements.」
The Accounting Standard for Measurement of Fair Value and other standards, which had been scheduled for FY2020, have been applied from the beginning of the first quarter of the current fiscal year. - FY2020First statedAnnual report
「"Accounting Standard for Measurement of Fair Value" and other standards (2) Scheduled date of application The standards will be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards and other standards The amount of the impact on the financial statements from applying the "Accounting Standard for Measurement of Fair Value" and other standards has not been determined at this time.」
The disclosure states that the Accounting Standard for Measurement of Fair Value and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, and that the amount of the impact on the financial statements has not been determined.