Applying the fair value measurement accounting standards from the fiscal year ending March 2022
First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」
従来適用していた時価算定会計基準等に加え、2021年改正の適用指針を2022年度第1四半期首から適用した。財務諸表への影響はないとしている。 - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter consolidated accounting period, and the new accounting policies prescribed by those standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
2022年3月期首からの適用予定としていた時価算定会計基準等を当第1四半期から適用した。財務諸表への影響はないとしている。 - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement were developed, establishing guidance and other provisions concerning fair-value measurement methods.」
The company planned to apply the accounting standards for fair-value measurement, inventory valuation and financial instruments from the beginning of the fiscal year ending March 2022 and was assessing the impact.