Application of the Accounting Standard for Fair Value Measurement and Related Standards for the Fiscal Year Ending March 2022
First written in FY2021. 1 of 4 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 “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was adopted from the beginning of the first-quarter consolidated accounting period, and the explanation that there was no impact on the financial statements has continued. - FY2023-Q1AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") 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, the company applied the new accounting policy prescribed therein prospectively. This had no impact on the quarterly consolidated financial statements.」
In addition to the fair value measurement accounting standard adopted from the previous fiscal year, the Implementation Guidance on Accounting Standard for Fair Value Measurement was adopted from the beginning of the current first-quarter consolidated accounting period. It was stated that there was no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「The Company applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the consolidated accounting period. In accordance with the transitional treatment specified in paragraph 19 of that standard and paragraph 44-2 of the “Accounting Standard for Financial Instruments” (Accounting Standard No. 10, 4 July 2019), the Company applied the new accounting policies prescribed by these standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The fair value measurement accounting standards and related guidance, which had been scheduled for adoption from the beginning of the fiscal year ending March 2022, were adopted from the beginning of the current first-quarter consolidated accounting period. It was stated that there was no impact on the financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact of applying these accounting standards and related guidance is immaterial.」
The planned timing of adoption of the fair value measurement accounting standards and the assessment of their impact were disclosed for the first time.