Adoption of Fair Value Measurement Accounting Standards for the Fiscal Year Ending September 2022
First written in FY2020. 2 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual report
「We adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period and applied the new accounting policies prescribed by the guidance prospectively in accordance with the transitional treatment in paragraph 27-2. The application had no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Guidance, which had been scheduled for application from the beginning of the fiscal year ending September 2023, was applied from the beginning of the current first quarter consolidated accounting period, with no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prescribed by those standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards and related standards, which had been scheduled for application from the fiscal year ending September 2022, were applied from the beginning of the first quarter, with no impact on the financial statements. - FY2021Added outlook that there will be no impact from applicationAnnual report
「The standards will be applied from the beginning of the fiscal year ending September 2022. The Guidance on Accounting Standard for Fair Value Measurement (revised in 2021) will be applied from the beginning of the fiscal year ending September 2023. 3. Impact of application of the accounting standards and related standards: The application of the Accounting Standard for Fair Value Measurement and related standards will have no impact on the consolidated financial statements.」
The planned application of the fair value measurement accounting standards and related standards from the fiscal year ending September 2022 remains unchanged, and an outlook has been added stating that there will be no impact on the financial statements. - FY2020First statedAnnual report
「We will apply it from the beginning of the fiscal year ending September 2022.」
The company newly stated that it plans to apply the Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments, and related standards from the beginning of the fiscal year ending September 2022. The amount of the impact on the financial statements is currently undetermined.