Application of the Accounting Standards for Fair Value Measurement from the Fiscal Year Ending March 2022
First written in FY2020. 1 of 3 entries say "Restated". Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
時価の算定に関する会計基準等を当第1四半期連結会計期間の期首から実際に適用した。適用による四半期連結財務諸表への影響はないとしている。 - FY2021RestatedAnnual report
「The impact of applying the accounting standards for fair value measurement and related guidance on the consolidated financial statements has not yet been determined.」
時価の算定に関する会計基準等を2022年3月期の期首から適用する計画と、影響額が未定であることを再確認している。 - FY2020First statedAnnual report
「Scheduled application date for the Fair Value Measurement Standard and related standards: We will apply them from the beginning of the fiscal year ending March 2022.」
This was the first disclosure of the plan to apply the Fair Value Measurement Standard and related standards concerning financial instruments and inventories from the beginning of the fiscal year ending March 2022. The impact was stated to be undetermined at that time.