Application of the Fair Value Measurement Standard from Fiscal Year Ending March 2022
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards from the beginning of the first quarter of the 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 (ASBJ Statement No. 10, 4 July 2019), the company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards.」
The accounting standards for fair value measurement and related standards scheduled for application from the beginning of the fiscal year ending March 2022 were actually applied from the beginning of the first quarter of the current fiscal year. - FY2021First statedAnnual report
「Scheduled application date for the Accounting Standard for Fair Value Measurement and other standards To be applied from the beginning of the fiscal year ending March 2022.」
The accounting standards and implementation guidance concerning fair value measurement, inventories, financial instruments and other matters are scheduled to be applied from the beginning of the fiscal year ending March 2022, with the amount of the impact yet to be determined.