Planned Adoption of the Fair Value Measurement Accounting Standard for the Fiscal Year Ending September 2022
First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023.
- FY2023AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the current consolidated fiscal year. …The company stated that this had no impact on the consolidated financial statements.」
The Fair Value Measurement Implementation Guidance, which had been scheduled for adoption from the fiscal year ending September 2023, was applied from the beginning of the current fiscal year. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. 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 Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively.」
The planned application of the Fair Value Measurement Standard from the beginning of the fiscal year ending September 2022 was implemented, and the company stated that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「We will apply the standards from the beginning of the fiscal year ending September 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 September 2023.」
The company disclosed for the first time that it planned to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending September 2022, and the 2021 revised implementation guidance from the beginning of the fiscal year ending September 2023.