Framework for Responding to Changes in Accounting Standards
First written in FY2017. 3 of 6 entries say "Advanced", first in FY2022. Latest entry: FY2026.
5 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The Accounting Standard for Subsequent Events and related standards address the definition, accounting treatment and disclosure of subsequent events as a comprehensive accounting framework and will be applied from the beginning of the fiscal year ending March 2028.」
The company disclosed plans to apply new accounting standards and other requirements relating to subsequent events from the beginning of the fiscal year ending March 2028. - FY2025AdvancedAnnual report
「We will apply the Accounting Standard for Leases and related standards from the beginning of the fiscal year ending March 2028.」
The company explicitly stated that it plans to apply the new lease accounting standard and other standards from the beginning of the fiscal year ending March 2028, and that the impact on the financial statements is currently being assessed. - FY2022AdvancedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively.」
The company applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the fiscal year and began disclosing information under the new accounting policies. - FY2019RestatedAnnual report
「The company joined the Financial Accounting Standards Foundation and actively participates in training programs and seminars organized by organizations with specialized information, thereby working to ensure the appropriateness of its financial statements and other disclosures.」
The company continues to respond to changes in accounting standards through membership in the Financial Accounting Standards Foundation and participation in training programs and seminars. - FY2018RestatedAnnual report
「To establish a framework capable of appropriately understanding the content of accounting standards and other requirements and responding accurately to changes in them, the company joined the Financial Accounting Standards Foundation and actively participates in training programs and seminars organized by organizations with specialized information, thereby working to ensure the appropriateness of its financial statements and other disclosures.」
The company continues to respond to changes in accounting standards through membership in the Financial Accounting Standards Foundation and participation in training programs and seminars. - FY2017First statedAnnual report
「To establish a framework capable of appropriately understanding the content of accounting standards and other requirements and responding accurately to changes in them, the company joined the Financial Accounting Standards Foundation and actively participates in training programs and seminars organized by organizations with specialized information, thereby working to ensure the appropriateness of its financial statements and other disclosures.」
The company uses membership in the Financial Accounting Standards Foundation and participation in training programs and seminars as measures to ensure the appropriateness of its financial statements and respond to changes in accounting standards.