Application of the Fair Value Measurement Standard
First written in FY2022-Q1. 1 of 2 entries say "Achieved", first in FY2022. Latest entry: FY2022.
- FY2022AchievedAnnual 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 other standards have been applied from the beginning of the current consolidated fiscal year.」
The Fair Value Measurement Accounting Standard and other standards were actually applied from the beginning of the fiscal year ending March 2022. It was stated that there was no impact on the consolidated financial statements. - FY2022-Q1First statedAnnual 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 other standards have been 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 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 other standards are being applied prospectively.」
Recorded for the first time the policy of applying the Fair Value Measurement Accounting Standard and other standards from the beginning of the first quarter of the current consolidated fiscal year and applying the new accounting policies prospectively.