Application of the Accounting Standard for Fair Value Measurement and Related Standards in the Fiscal Years Ending June 2022 and June 2023
First written in FY2021. 1 of 3 entries say "Advanced", first in FY2022-Q1. Latest entry: FY2022.
- FY2022AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and other standards have been applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards will be applied prospectively. There is no impact on the consolidated financial statements.」
Application of the fair value measurement accounting standards, which had been scheduled to begin from the fiscal year ending June 2022, has commenced. It is stated that there is no impact on the consolidated financial statements. - FY2022-Q1AdvancedAnnual 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.」
Application of the fair value measurement accounting standards, which had been scheduled to begin from the fiscal year ending June 2022, has commenced. It is stated that there is no impact on the financial statements. The revised implementation guidance scheduled for application in the fiscal year ending June 2023 remains to be applied separately. - FY2021First statedAnnual report
「Scheduled application date for the Accounting Standard for Fair Value Measurement and related standards: The standards will be applied from the beginning of the fiscal year ending June 2022. The Implementation Guidance on Accounting Standard for Fair Value Measurement (revised in 2021) will be applied from the beginning of the fiscal year ending June 2023.」
It was stated for the first time that the accounting standards on fair value measurement would be applied from the beginning of the fiscal year ending June 2022, and the 2021 revised implementation guidance from the beginning of the fiscal year ending June 2023. The amount of the impact has not yet been determined.