Adoption of fair-value measurement accounting standards from FY2022
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the current consolidated accounting period. 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), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards will be applied prospectively.」
The accounting standards for fair value measurement and related standards, which had been scheduled for adoption from FY2022, were applied from the beginning of the first quarter of the current fiscal year. There was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The scheduled adoption date for the Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and related standards is the beginning of FY2022.」
The company newly disclosed plans to apply the accounting standards for fair value measurement, inventories and financial instruments from the beginning of FY2022.