Adoption of fair-value measurement accounting standards in the fiscal year ending March 2022
First written in FY2020. 2 of 3 entries say "Achieved", first in FY2022-Q2. Latest entry: FY2023-Q2.
- FY2023-Q2AchievedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Implementation Guidance on the Fair Value Measurement Accounting Standard") from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the company is applying the new accounting policies prescribed by the guidance prospectively. There is no impact on the quarterly financial statements.」
The company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter accounting period and is applying the new accounting policies prospectively. There is no impact on the quarterly financial statements. - FY2022-Q2AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were adopted from the beginning of the first quarter accounting period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the fiscal year ending March 2022 and is applying the new accounting policies prospectively. - FY2020First statedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The company plans 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 March 2022, and stated that the amount of the impact on the financial statements is undetermined at this time.