Fair Value Measurement Accounting Standards Scheduled for Adoption in the Fiscal Year Ending March 2022
First written in FY2021. 2 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.
- FY2023-Q1AchievedAnnual report
「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the first quarter of the fiscal year under review. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, it will apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the quarterly consolidated financial statements.」
In addition to the fair value measurement-related standards scheduled for adoption from the previous fiscal year, the company actually adopted the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the fiscal year under review. It states that there was no impact on the financial statements. - 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 cumulative first quarter of the fiscal year under review. 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 company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively.」
The company actually adopted the Fair Value Measurement Accounting Standard and other standards that had been scheduled for adoption from the beginning of the fiscal year ending March 2022, beginning with the first quarter of the fiscal year under review. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact was under assessment when these consolidated financial statements were prepared.」
The company newly disclosed that the fair value measurement standard and related standards were scheduled to apply from the beginning of the fiscal year ending March 2022 and that the impact was under assessment.