Application of the Fair Value Measurement Standard From the Fiscal Year Ending March 2022
First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q2.
- FY2022-Q2RestatedAnnual report
「The "Accounting Standard for Fair Value Measurement" and related standards were applied from the beginning of the current first quarter of the consolidated 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," the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards were applied prospectively. This had no impact on the quarterly consolidated financial statements.」
The company continues to explain that the accounting standards for fair value measurement and other standards applied from the first quarter have no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「The "Accounting Standard for Fair Value Measurement" (Accounting Standard No. 30, dated 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and related standards were applied from the beginning of the current first quarter of the consolidated 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 Standard No. 10, dated 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards were applied prospectively. This had no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Accounting Standard and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the current first quarter of the consolidated fiscal year. - FY2021First statedAnnual report
「"Accounting Standard for Fair Value Measurement" (Accounting Standard No. 30, issued by the Accounting Standards Board of Japan on 4 July 2019), "Guidance on Accounting Standard for Fair Value Measurement," etc. (2) Scheduled date of application: To be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying these accounting standards, etc.: The amount of the impact on the consolidated financial statements from applying the "Accounting Standard for Fair Value Measurement" and related standards has not been determined at this time.」
The new standards concerning fair value measurement of financial instruments and related matters were scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of their impact on the financial statements had not been determined.