Application of Accounting Standards for Fair Value Measurement and Related Standards for the Fiscal Year Ending March 2022
First written in FY2020. 1 of 3 entries say "Restated". Latest entry: FY2022.
- FY2022AchievedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards from the beginning of the current consolidated 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 (ASBJ Statement No. 10, 4 July 2019), the Company has applied the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. This had no impact on the consolidated financial statements.」
The filing states that the planned application of the Fair Value Measurement Standard and related standards began at the start of the fiscal year ending March 2022, with no impact on the consolidated financial statements. - FY2021RestatedAnnual report
「(2) Scheduled application date: The standards will be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards: The impact on the consolidated financial statements of applying the Accounting Standard for Fair Value Measurement and other standards is currently undetermined.」
The filing reiterates that the accounting standards for fair value measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, and that the amount of the impact remains undetermined. - FY2020First statedAnnual report
「Planned application date for the Accounting Standard for Fair Value Measurement and related standards: from the beginning of the fiscal year ending March 2022.」
The filing states that the Accounting Standard for Fair Value Measurement and the Accounting Standard for Financial Instruments, among others, are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact is currently undetermined.