Scheduled Application of the Fair Value Measurement, Accounting Policy Disclosure, and Accounting Estimates Disclosure Standards
First written in FY2020. 1 of 3 entries say "Advanced", first in FY2021. Latest entry: FY2022-Q1.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
102 other companies' latest entry also says "Achieved".
- FY2022-Q1AchievedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out 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 fair value measurement accounting standards and related standards, which had been scheduled for application from the beginning of the fiscal year ending December 2022, were applied from the beginning of the first-quarter consolidated accounting period. There was no impact on the financial statements. - FY2021AdvancedAnnual report
「The Accounting Standard for Disclosure of Accounting Estimates was applied from the consolidated financial statements for the year-end of the current consolidated fiscal year, and notes concerning significant accounting estimates are included in the consolidated financial statements.」
The planned accounting estimate disclosure standard was applied from the end of fiscal 2021, and disclosures of significant estimates began. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending December 2022.」
The company stated that the fair value measurement accounting standards and related standards were scheduled to be applied from the beginning of the fiscal year ending December 2022, and the Accounting Standard for Disclosure of Accounting Estimates was scheduled to be applied from the end of the fiscal year ending December 2021.