Planned Adoption of New Accounting Standards (Fair Value Measurement, Accounting Estimates, etc.)
First written in FY2020. 2 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
102 other companies' latest entry also says "Achieved".
- FY2023-Q1AchievedAnnual report
「The Company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the current consolidated fiscal year, and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance. There was no impact on the quarterly consolidated financial statements.」
The Company adopted the implementation guidance for the fair value measurement accounting standard that had been scheduled for adoption from the beginning of the first quarter of the current fiscal year. It states that there was no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「The Company 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 current consolidated fiscal year, and decided to apply the new accounting policies prescribed by these standards prospectively. There was no impact from the adoption.」
The Company adopted the fair value measurement accounting standards and related standards that had been scheduled for adoption from the beginning of the first quarter of the current fiscal year. - FY2021AdvancedAnnual report
「The Company adopted the Accounting Standard for Disclosure of Accounting Estimates (ASBJ Statement No. 31, 31 March 2020) in the consolidated financial statements for the year-end of the current consolidated fiscal year, and included notes concerning significant accounting estimates.」
Of the new accounting standards previously scheduled for adoption, the standard concerning disclosure of accounting estimates was adopted in the consolidated financial statements for the current year-end, and the related notes were introduced. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards are scheduled to be adopted from the beginning of the fiscal year ending October 2022, while the Accounting Standard for Disclosure of Accounting Estimates and the Accounting Standard for Disclosure of Accounting Policies, Changes in Accounting Estimates and Corrections of Errors are scheduled to be adopted from the end of the fiscal year ending October 2021.」
Separately from the revenue recognition standard, the Company has newly disclosed the scheduled adoption dates for new standards concerning fair value measurement, disclosure of accounting estimates and accounting policies.