Application of Fair Value Measurement Accounting Standards and Related Standards for the Fiscal Year Ending May 2022
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」
The accounting standards for fair value measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending May 2022, were applied from the beginning of the current first quarter of the consolidated fiscal year. The Company states that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement, among others, are scheduled to be applied from the beginning of the fiscal year ending May 2022.」
The Company plans to apply the accounting standards for fair value measurement and financial instruments from the beginning of the fiscal year ending May 2022; the amount of the impact has not yet been determined.