Application of the Accounting Standard for Fair Value Measurement and Related Standards in the Fiscal Year Ending July 2022
First written in FY2020. 1 of 3 entries say "Restated". Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「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 related standards have been applied from the beginning of the first quarter of the current 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 new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company disclosed that it applied the fair value measurement accounting standards and related standards from the planned beginning of the fiscal year ending July 2022 and that there was no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual report
「The scheduled application date for the “Accounting Standard for Fair Value Measurement” and related standards is the beginning of the fiscal year ending July 2022, and the impact on the consolidated financial statements is currently being assessed.」
The company continues to explain that it plans to apply the fair value measurement accounting standards and related standards from the beginning of the fiscal year ending July 2022 and is assessing their impact. - FY2020First statedAnnual report
「The standard will be applied from the beginning of the fiscal year ending July 2022.」
The company plans to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending July 2022, and is assessing the impact on the consolidated financial statements.