Future application of accounting standards for fair value measurement, etc.
First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the first quarter accounting period, and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards, 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). This had no impact on the quarterly financial statements.」
The company continues to disclose that it adopted the accounting standards for fair value measurement and related matters from the beginning of the current first quarter accounting period, stating that there was no impact on the quarterly financial statements. - FY2022-Q1AchievedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period and, in accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), applied the new accounting policies specified by these standards prospectively.」
The company adopted the accounting standards for fair value measurement and related matters from the beginning of the first quarter accounting period of the fiscal year ending March 2022. - FY2021First statedAnnual report
「Scheduled application date for the accounting standards for fair value measurement and other standards The standards will be applied from the beginning of the fiscal year ending March 2022. The amount of the impact on the financial statements from applying the accounting standards for fair value measurement and other standards has not yet been determined.」
The company planned to adopt the accounting standards for fair value measurement, inventories, financial instruments and related matters from the beginning of the fiscal year ending March 2022, with the impact yet to be determined.