Planned Application of the Accounting Standard for Fair Value Measurement and Related Standards for the Fiscal Year Ending March 2022
First written in FY2020. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q2.
- FY2022-Q2RestatedAnnual report
「The “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related 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 Standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards are to be applied prospectively.」
The company continues to apply the Fair Value Measurement Standard and related standards from the beginning of the first quarter of the consolidated fiscal year, and states that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, dated 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter consolidated accounting period. 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” (Accounting Standard No. 10, dated 4 July 2019), the Company applied the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」
The accounting standards for fair value measurement and related guidance, which had been scheduled for application from the beginning of the fiscal year ending March 2022, are being applied from the beginning of the first quarter of the current consolidated fiscal year. The company states that there is no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「The “Accounting Standard for Fair Value Measurement” … and the “Implementation Guidance on Accounting Standard for Fair Value Measurement” … are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact is currently being assessed in preparing the consolidated financial statements.」
The company has made its first disclosure that it plans to apply the accounting standards for fair value measurement and related guidance from the beginning of the fiscal year ending March 2022, and is assessing the impact.