2022 Application of Accounting Standards Related to Fair Value Measurement, Financial Instruments, and Inventories
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
106 other companies' latest entry also says "Achieved".
- FY2022-Q1AchievedAnnual report
「The company has applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards 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” (Accounting Standard No. 10, 4 July 2019), the company has decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards on a prospective basis.」
The planned accounting standards for fair value measurement and other matters were applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company newly disclosed plans to apply the accounting standards for fair value measurement, financial instruments, inventories and other matters from the beginning of the fiscal year ending March 2022, with the amount of the impact yet to be determined.