Leader Electronics (6867) · PolicyAchieved
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 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
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Preparation for Adoption of the Accounting Standard for Fair Value MeasurementA theme 2064 companies write about · 6 as a headwind · 3 as a tailwind
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- FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by these standards will be applied prospectively.」
The accounting standards for fair value measurement and other standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. They were stated to have no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「Scheduled application date for the Fair Value Measurement Standard and related standards: We will apply them from the beginning of the fiscal year ending March 2022.」
The company first stated that it planned to apply the accounting standards for fair value measurement, accounting standards for financial instruments and other standards from the beginning of the fiscal year ending March 2022. The amount of the impact was described as undetermined at that time.