Planned application of the accounting standards for fair value measurement and related standards in the fiscal year ending June 2022
First written in FY2020. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019), among others, was 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 Accounting Standard for Fair Value Measurement 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 standards and related standards will be applied prospectively.」
The fair value measurement accounting standards and related standards, which had been scheduled for adoption from the beginning of the fiscal year ending June 2022, were adopted from the beginning of the first quarter of the current fiscal year. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Guidance on Accounting Standard for Fair Value Measurement, among others, are scheduled to be applied from the beginning of the fiscal year ending June 2022.」
Disclosed that the fair value measurement accounting standards and related standards were scheduled to be applied from the beginning of the fiscal year ending June 2022, and that the impact was being assessed.