Application of the Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022
First written in FY2021. 2 of 6 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. There is no impact from this application.」
The company continues to apply the Implementation Guidance on the Accounting Standard for Fair Value Measurement adopted from the previous quarter and states that there is no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. There is no impact from this application.」
The company continues to apply the Implementation Guidance on the Accounting Standard for Fair Value Measurement adopted from the previous quarter and states that there is no impact on the financial statements. - FY2023-Q1AchievedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the current first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, it will apply prospectively the new accounting policies prescribed by the guidance. There is no impact from this application.」
The company applied the previously planned Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the current first quarter of the fiscal year and states that there is no impact on the financial statements. - FY2022Planned adoption of additional implementation guidanceAnnual report
「Scheduled adoption date for the Implementation Guidance on Accounting Standard for Fair Value Measurement The guidance will be applied from the beginning of the fiscal year ending March 2023.」
The company states that, following completion of its application of the Accounting Standard for Fair Value Measurement and related standards, it plans to additionally apply the amended implementation guidance from the beginning of the fiscal year ending March 2023 and is assessing the impact. - FY2022-Q1AchievedAnnual report
「The Company applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments,” the Company applied the new accounting policies prescribed by the fair-value measurement standards prospectively. There was no impact.」
The company began applying the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending March 2022 and is applying the new accounting policies prospectively. It states that there is no impact on the financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other relevant standards will be applied from the beginning of the fiscal year ending March 2022. The impact of applying these standards on the consolidated financial statements is currently undetermined.」
Planned to apply the fair-value measurement accounting standards from the beginning of the fiscal year ending March 2022 and stated that the impact was undetermined.