Future Adoption of the Fair Value Measurement Standard
First written in FY2020. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards have been adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively. The adoption has no impact on the quarterly consolidated financial statements.」
The company applied the fair value measurement accounting standards from the beginning of the first quarter and stated that they had no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019), the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 4 July 2019), the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), and the Implementation Guidance on Disclosures about Fair Value of Financial Instruments (ASBJ Guidance No. 19, 31 March 2020) are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The Company plans to apply the standards concerning methods of measuring the fair value of financial instruments and disclosures by fair value level from the beginning of the fiscal year ending March 2022, with the impact still under evaluation.