Application of fair-value measurement and financial-instrument accounting standards from the fiscal year ending March 2022
First written in FY2021. 1 of 2 entries say "Advanced", first in FY2022. Latest entry: FY2022.
- FY2022AdvancedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the current consolidated fiscal year. 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 Standards Board of Japan Statement No. 10, 4 July 2019), the company decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Standard and related standards.」
The fair value measurement and financial instruments accounting standards scheduled for FY2021 were applied from the beginning of FY2022. The company stated that the impact was immaterial. - FY2021First 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 Accounting Standard for Fair Value Measurement, the Accounting Standard for Financial Instruments and other standards were scheduled to be applied from the beginning of the fiscal year ending March 2022, with the impact not yet determined.