Application of the Fair Value Measurement Standard from the Fiscal Year Ending March 2022
First written in FY2021. 1 of 4 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 reiterated its disclosure that the implementation guidance for the accounting standards for fair value measurement was applied from the beginning of the first quarter, with no impact on the financial statements. - FY2023-Q1Additional Adoption of the Implementation Guidance for the Fair Value Measurement StandardAnnual 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 implementation guidance for the accounting standards for fair value measurement was applied from the beginning of the current quarter, with no impact on the financial statements. - FY2022-Q1AchievedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year.」
The accounting standards for fair value measurement and related standards, which had been scheduled for application in the previous fiscal year, were applied from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the fiscal year ending March 2022.」
The Company planned to apply the fair-value measurement standards and related guidance from the beginning of the fiscal year ending March 2022, with the impact not yet determined.