Application of the Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022
First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q2.
- FY2022-Q2RestatedAnnual 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 standards from the beginning of the first quarter of the 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 has applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. This has had no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards continue to be applied, with no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「「時価の算定に関する会計基準」（企業会計基準第30号 2019年７月４日。以下「時価算定会計基準」という。）等を当第１四半期連結会計期間の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」（企業会計基準第10号 2019年７月４日）第44-2項に定める経過的な取扱いに従って、時価算定会計基準等が定める新たな会計方針を、将来にわたって適用しております。これによる四半期連結財務諸表に与える影響はありません。」
2022年3月期首からの適用予定だった時価算定会計基準等を当第1四半期首から実際に適用した。四半期連結財務諸表への影響はないと記載されている。 - FY2021First statedAnnual report
「The Fair Value Measurement Standard and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The Company planned to apply the fair value measurement standard and related standards from the beginning of the fiscal year ending March 2022 and expected the impact on the consolidated financial statements to be immaterial.