Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 2 entries say "Achieved", first in FY2022. Latest entry: FY2022.
- FY2022AchievedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prospectively. There is no impact on the consolidated financial statements.」
The Company actually applied the Accounting Standard for Fair Value Measurement and related standards from 1 April 2021 and states that there is no impact on the consolidated financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting 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 Accounting 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 Accounting Standard and related standards will be applied prospectively.」
The Company applied the Accounting Standard for Fair Value Measurement and related standards from 1 April 2021 and is applying the new accounting policies prospectively. It states that there is no impact on the quarterly consolidated financial statements.