Planned Application of the Accounting Standard for Fair Value Measurement and Related Guidance for the Fiscal Year Ending March 2022
First written in FY2021. 2 of 6 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual 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 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 Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standard on fair value measurement from the beginning of the first quarter of the current fiscal year and continues to disclose that there was no impact on the financial statements. - FY2023-Q2RestatedAnnual 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 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 Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standard on fair value measurement from the beginning of the first quarter of the current fiscal year and continues to disclose that there was no impact on the financial statements. - 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 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 Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The company applied the implementation guidance for the accounting standard on fair value measurement, which it had planned to apply in FY2022, from the beginning of the first quarter of the current fiscal year. There was no impact on the financial statements. - FY2022Planned additional application of implementation guidanceAnnual report
「Scheduled adoption date for the “Implementation Guidance on the Fair Value Measurement Accounting Standard”: from the beginning of the fiscal year ending March 2023.」
Following completion of the application of the accounting standards on fair value measurement and related standards, the company planned to apply the revised implementation guidance from the beginning of the fiscal year ending March 2023 and stated that the impact had not yet been determined. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by these standards will be applied prospectively.」
The company applied the accounting standards on fair value measurement and related standards, which it had planned in FY2021 to apply from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter of the current fiscal year. - FY2021First statedAnnual report
「Planned application date for the Accounting Standard for Fair Value Measurement and related standards: from the beginning of the fiscal year ending March 2022.」
The company planned to apply the accounting standard on fair value measurement, the accounting standard for financial instruments and other standards from the beginning of the fiscal year ending March 2022, and stated that the impact on the consolidated financial statements had not yet been determined.