Application of the Accounting Standard for Fair Value Measurement and Related 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-Q1.
- FY2023-Q1AchievedAnnual 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 fiscal year, and decided to apply the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance prospectively, in accordance with the transitional treatment stipulated in paragraph 27-2 of that guidance. The change in these accounting policies had no impact on the quarterly financial statements.」
The company applied the implementation guidance for the accounting standards for fair value measurement as scheduled from the beginning of the fiscal year on 1 April 2022, and is applying the new accounting policies in accordance with the transitional treatment. It states that the change had no impact on the quarterly 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 Standard”) and other standards from the beginning of the first quarter of the current fiscal year, and decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively, in accordance with the transitional treatment stipulated 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 change in these accounting policies had no impact on the quarterly financial statements.」
The company applied the accounting standards for fair value measurement and other standards as scheduled from the beginning of the first quarter of the fiscal year ending March 2022, and is applying the new accounting policies prospectively in accordance with the transitional treatment. It states that the change had no impact on the quarterly financial statements. - FY2021RestatedAnnual report
「Scheduled application date for the accounting standards for fair value measurement and other standards The standards will be applied from the beginning of the fiscal year ending March 2022. The amount of the impact on the financial statements from applying the accounting standards for fair value measurement and other standards has not yet been determined.」
The company maintains its plan to apply the accounting standards for fair value measurement and other standards from the beginning of the fiscal year ending March 2022, while stating that the amount of the impact has not yet been determined. - FY2020First statedAnnual report
「Scheduled application date for the accounting standards for fair value measurement and other standards The standards will be applied from the beginning of the fiscal year ending March 2022. The amount of the impact on the financial statements from applying the accounting standards for fair value measurement and other standards has not yet been determined.」
The company has for the first time stated that it plans to apply the accounting standards for fair value measurement, the accounting standards for financial instruments and other standards from the beginning of the fiscal year ending March 2022, while stating that the amount of the impact has not yet been determined.