Scheduled Adoption of Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022
First written in FY2020. 2 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「As a result, in the quarterly consolidated balance sheet for the third quarter of the current consolidated fiscal year, investment securities increased by ¥2,811 million, deferred tax liabilities by ¥867 million, and valuation difference on available-for-sale securities by ¥1,944 million.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement continues to be applied, and the impact of increases in investment securities, deferred tax liabilities and valuation difference on available-for-sale securities was disclosed for the quarter. - FY2023-Q1AchievedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance on the Fair Value Measurement Standard”) was applied from the beginning of the first quarter of the consolidated fiscal year」
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. Investment securities increased by ¥2,534 million, deferred tax liabilities by ¥781 million, and valuation difference on available-for-sale securities by ¥1,752 million. - FY2022-Q1AchievedAnnual report
「We 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 current consolidated fiscal year.」
The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for the previous fiscal year, were applied from the beginning of the first quarter of the current consolidated fiscal period. They were determined to have no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments, and the Implementation Guidance on Accounting Standard for Fair Value Measurement, among others, are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact is currently undetermined.