Preparing to Adopt the Accounting Standard for Fair Value Measurement
First written in FY2020. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Accounting Standard) and related standards from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. The impact on the quarterly consolidated financial statements is immaterial.」
時価の算定に関する会計基準等を当第1四半期会計期間の期首から適用し、財務諸表への影響は軽微と開示している。 - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on the Accounting Standard for Fair Value Measurement are scheduled to be applied from the beginning of the consolidated fiscal year commencing on or after 1 April 2021.」
The Group planned to apply the fair value measurement standards and related guidance from the fiscal year commencing on or after 1 April 2021, with the impact still under evaluation.