Adoption of the Accounting Standard for Fair Value Measurement and Related Guidance
First written in FY2022-Q1. 1 of 2 entries say "Achieved", first in FY2022. Latest entry: FY2022.
- FY2022AchievedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and related standards at the beginning of the fiscal year, and will apply the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment set out in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments.」
時価算定会計基準等を当年度期首から実際に適用し、時価レベル別の注記も開始した。 - FY2022-Q1First statedAnnual 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.」
時価算定会計基準等を当第1四半期連結会計期間の期首から適用し、将来にわたって新たな会計方針を適用することを開示した。四半期連結財務諸表への影響はないとしている。