Adoption of the Accounting Standard for Fair Value Measurement from the Fiscal Year Ending March 2022
First written in FY2020. 2 of 5 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021. Hereinafter, the “Implementation Guidance on Accounting Standard for Fair Value Measurement”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, the new accounting policies prescribed by the Implementation Guidance on Accounting Standard for Fair Value Measurement will be applied prospectively. The impact of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement on the quarterly consolidated financial statements is immaterial.」
It was stated that the Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current consolidated fiscal year and that its impact on the financial statements was immaterial. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the current interim consolidated fiscal year, and the new accounting policies prescribed by the Implementation Guidance on Accounting Standard for Fair Value Measurement will be applied prospectively. The impact of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement on the interim consolidated financial statements is immaterial.」
It was stated that the Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the current interim consolidated fiscal year and that its impact on the financial statements was immaterial. - FY2022AchievedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the current consolidated fiscal year and began applying the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」
The accounting standards for fair value measurement, etc., which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied, and new disclosures by fair value level were also introduced. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter consolidated accounting period and decided to apply the new accounting policies prescribed by those standards prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
The accounting standards for fair value measurement, etc., which 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 consolidated fiscal year. - FY2020First statedAnnual report
「(Accounting standards for fair value measurement, etc.) ... (2) Scheduled date of application: To be applied from the beginning of the fiscal year ending March 2022. (3) Impact of application of the accounting standards, etc.: 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 new accounting standards for fair value measurement, etc. are scheduled to be applied from the beginning of the fiscal year ending March 2022, with the impact not yet determined.