Adoption of the Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022
First written in FY2020. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The company has applied the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards 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 Fair Value Measurement Accounting 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 Fair Value Measurement Accounting Standard and other standards will be applied prospectively.」
The previously scheduled adoption of the Fair Value Measurement Accounting Standard and other standards took place from the beginning of the first quarter. The company states that there was no impact on the quarterly consolidated financial statements. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The accounting standards for fair value measurement, the accounting standard for financial instruments and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022; the impact is still being assessed.