Preparation for the Application of the Accounting Standard for Fair Value Measurement and Related Standards in the Fiscal Year Ending March 2022
First written in FY2021. 1 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the cumulative first-quarter period and, in accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by the standard prospectively. There was no impact on the quarterly consolidated financial statements.」
The company has reconfirmed that the Accounting Standard for Fair Value Measurement and related standards, applied from the beginning of the first quarter of the current fiscal year, had no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter under review. 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 Company will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards, which had been scheduled for application from the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current fiscal year. The company states that there was no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「(2) Scheduled date of adoption The standards are scheduled to be adopted from the beginning of the fiscal year ending March 2022. (3) Impact of adopting the accounting standards and related requirements The impact is immaterial at the time of preparation of these consolidated financial statements.」
The Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the impact is assessed as immaterial.