Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 1 of 2 entries say "Achieved", first in FY2022. Latest entry: FY2022.
- FY2022AchievedAnnual report
「The company applied the "Accounting Standard for Fair Value Measurement" (Accounting Standard No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and related standards from the beginning of the current consolidated fiscal year and, in accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the "Accounting Standard for Financial Instruments" (Accounting Standard No. 10, 4 July 2019), applied the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. The company stated that there was no impact on the consolidated financial statements for the current consolidated fiscal year.」
The company applied the Fair Value Measurement Standard and related standards from the beginning of FY2022 and disclosed that there was no impact on the consolidated financial statements for the fiscal year. - FY2022-Q1First statedAnnual report
「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out 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).」
The company applied the accounting standards for fair value measurement and related standards from the beginning of the fiscal year on 1 April 2021 and applied the new accounting policies prospectively under the transitional treatment. It stated that there was no impact on the financial statements for the first quarter.