Applying the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 2 entries say "Achieved", first in FY2022. Latest entry: FY2022.
- FY2022AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the “Accounting Standard for Fair Value Measurement”) and other applicable standards were applied from the beginning of the current consolidated fiscal year. 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other applicable standards have been applied prospectively. There is no impact on the consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and other applicable standards, which had been scheduled for implementation in the previous fiscal year, were applied from the beginning of the current consolidated fiscal year. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other applicable standards were applied from the beginning of the first quarter of the current consolidated fiscal year. 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other applicable standards have been applied prospectively.」
The Accounting Standard for Fair Value Measurement and other applicable standards were applied from the beginning of the first quarter, and the new accounting policies were applied prospectively. The company stated that there was no impact on the quarterly consolidated financial statements.