Planned application of the Accounting Standard for Fair Value Measurement and related guidance for the fiscal year ending March 2022
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and, 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, will apply the new accounting policies prescribed by those standards prospectively.」
The fair value measurement accounting standards and related standards scheduled for adoption from the beginning of the fiscal year ending March 2022 were actually applied from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on the Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The planned adoption of the fair value measurement accounting standards and related standards from the beginning of the fiscal year ending March 2022 is mentioned for the first time. The amount of the impact is under evaluation.