Future Application of Accounting Standards on Fair Value Measurement
First written in FY2020. 2 of 5 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual report
「The company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) from the beginning of the current first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Standard, the company will apply prospectively the new accounting policies prescribed by the Implementation Guidance on the Fair Value Measurement Standard. This has no impact on the quarterly consolidated financial statements.」
The Application Guidance on the Accounting Standard for Fair Value Measurement was adopted from the beginning of the first quarter. There was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were adopted from the beginning of the first quarter, and the new accounting policies prescribed by the standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The disclosure continues to state that the Accounting Standard for Fair Value Measurement and related standards have been adopted from the beginning of the first quarter. - FY2022-Q2RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
The disclosure continues to state that the Accounting Standard for Fair Value Measurement and related standards have been adopted from the beginning of the first quarter. There was no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and other applicable standards were adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in the standards, the new accounting policies prescribed by the standards will be applied prospectively.」
The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for adoption from the beginning of the fiscal year ending March 2022 in the previous fiscal year, were adopted from the beginning of the first quarter of the current fiscal year. The disclosure states that there was no impact on the financial statements. - FY2020First statedAnnual report
「Planned adoption date for the Accounting Standard for Fair Value Measurement and related standards The standards will be adopted from the beginning of the fiscal year ending March 2022. The amount of the impact on the consolidated financial statements from adopting the Accounting Standard for Fair Value Measurement and related standards has not yet been determined.」
The Accounting Standard for Fair Value Measurement and related standards are scheduled to be adopted from the beginning of the fiscal year ending March 2022, and the amount of the impact has not yet been determined.