Preparations for Applying the Accounting Standards for Fair Value Measurement and Related Standards in the Fiscal Year Ending August 2022
First written in FY2020. 1 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and reconfirmed that it had no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company actually applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current consolidated fiscal year. It stated that there was no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「The Company applied 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 under review. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Company actually applied the accounting standards for fair value measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending August 2022, from the beginning of the first quarter of the current consolidated fiscal year. It stated that there was no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「The company will apply the standard from the beginning of the fiscal year ending August 2022.」
The Company newly disclosed that it planned to apply the Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and other standards from the beginning of the fiscal year ending August 2022. The impact was stated to be undetermined at this time.