Planned Application of Accounting Standards on Fair Value Measurement and Related Matters for the Fiscal Year Ending March 2022
First written in FY2020. 1 of 3 entries say "Restated". Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards were applied from the beginning of the first quarter of the current 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 Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards have been applied prospectively. The application had no impact on the quarterly consolidated financial statements.」
The accounting standards for fair value measurement and related standards that had been scheduled for application from the beginning of the fiscal year ending March 2022 were applied from the beginning of the first quarter of the current fiscal year. The company stated that there was no impact on the financial statements. - FY2021RestatedAnnual report
「The amount of the impact on the consolidated financial statements from applying the Accounting Standard for Fair Value Measurement and related standards is currently being assessed.」
The company plans to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022, and continues to assess the impact. - FY2020First statedAnnual report
「(2) Scheduled date of application The standards will be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards and other requirements The impact on the consolidated financial statements of applying the Accounting Standard for Fair Value Measurement and related standards has not yet been determined.」
The company stated that it plans to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022, while the impact has not yet been determined.