Future Application of Accounting Standards on Fair Value Measurement, etc.
First written in FY2020. 1 of 3 entries say "Restated". Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Accounting Standard for Fair Value Measurement and paragraph 44-2 of the Accounting Standard for Financial Instruments, the company adopted the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively. This had no impact on the quarterly consolidated financial statements.」
The company disclosed that it applied the accounting standards for fair value measurement and related matters from the beginning of the first quarter of the fiscal year ending March 2022, with no impact on the quarterly consolidated financial statements. - FY2021RestatedAnnual 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 continued to disclose its plan to apply the accounting standards for fair value measurement and related matters from the beginning of the fiscal year ending March 2022, with the amount of the impact still under evaluation. - FY2020First 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 disclosed for the first time that it planned to apply the accounting standards and implementation guidance for fair value measurement, inventories, financial instruments and related matters from the beginning of the fiscal year ending March 2022, with the amount of the impact still under evaluation.