Adoption of Accounting Standards for Fair Value Measurement
First written in FY2022-Q1. 1 of 2 entries say "Achieved", first in FY2022. Latest entry: FY2022.
- FY2022AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, dated 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other standards from the beginning of the fiscal year. 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 (Accounting Standard No. 10, dated 4 July 2019), we applied the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. This had no effect on the financial statements.」
The company actually applied the Fair Value Measurement Standard and other standards from the beginning of the fiscal year and stated that there was no effect on the financial statements. - FY2022-Q1First statedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period and, in accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), applied the new accounting policies specified by these standards prospectively.」
Applied the accounting standards for the measurement of fair value and other standards from the beginning of the first quarter of the current fiscal year. The company states that there was no impact on the quarterly financial statements.