Nagahori (8139) · InitiativeRestated
Application of the accounting standards for fair value measurement and related standards for the fiscal year ending March 2022
First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.
3entries
2years
0from disclosures
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Preparation for Adoption of the Accounting Standard for Fair Value MeasurementA theme 2041 companies write about · 6 as a headwind · 3 as a tailwind
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Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 2084 threads.Full recordFilings, disclosures and news, newest first
- FY2023-Q1RestatedAnnual report
「The company applied 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」
The company applied the Fair Value Measurement Implementation Guidance from the beginning of the first quarter of the current consolidated fiscal year. It stated that there was no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Accounting Standard) and related standards from the beginning of the first quarter of the current fiscal year,」
The company actually applied the accounting standards for fair value measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter under review. It stated that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「We will apply it from the beginning of the fiscal year ending March 2022.」
The company disclosed for the first time that it planned to apply the Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and related standards from the beginning of the fiscal year ending March 2022. The amount of the impact on the consolidated financial statements was undetermined at that time.