Application of the Accounting Standard for Fair Value Measurement and Related Standards for the Fiscal Year Ending March 2022
First written in FY2021. 1 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company adopted the implementation guidance for the accounting standards on fair value measurement from the beginning of the first quarter of the consolidated fiscal year and continues to state that there was no impact. - FY2023-Q1AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
Following the adoption of the accounting standards on fair value measurement, the Company also adopted, from the beginning of the first quarter, the implementation guidance that had been scheduled for adoption from the beginning of the fiscal year ending March 2022. - 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 Company began applying the accounting standards on fair value measurement and related matters as planned from the beginning of the fiscal year ending March 2022. It states that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The impact of applying the accounting standards for fair value measurement and related guidance on the consolidated financial statements has not yet been determined.」
The Company planned to adopt the accounting standards on fair value measurement, inventory valuation and financial instruments from the beginning of the fiscal year ending March 2022, with the amount of the impact undetermined at that time.