Applying the Fair Value Measurement Accounting Standards from FY2022
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards. There was no impact from this application.」
The Fair Value Measurement Standard and related standards scheduled for FY2021 were applied from the beginning of the first quarter of the fiscal year ending March 2022. It was stated that applying the new accounting policies had no impact. - FY2021First statedAnnual report
「The Company will apply the standard from the beginning of the fiscal year ending March 2022. The amount of the impact on the financial statements from applying the Accounting Standard for Fair Value Measurement and related standards has not yet been determined.」
The Company disclosed for the first time that it planned to apply the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending March 2022. The amount of the impact on the financial statements was stated as undetermined.