Komori
Imuraya Group (2209) · InitiativeAdvanced

Application of the accounting standard for fair value measurement and related standards

First written in FY2022-Q2. 1 of 2 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q22021: 120212022: 12022
Same theme, other companies
Preparations for the adoption of accounting standards for fair value measurementA theme 1901 companies write about · 5 as a headwind · 3 as a tailwind

18 other companies' latest entry also says "Advanced".

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Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1942 threads.
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  1. FY2023-Q1AdvancedAnnual report

    「「時価の算定に関する会計基準の適用指針」(企業会計基準適用指針第31号 2021年6月17日。以下「時価算定会計基準適用指針」という。)を当第1四半期連結会計期間の期首から適用し、時価算定会計基準適用指針第27―2項に定める経過的な取扱いに従って、時価算定会計基準適用指針が定める新たな会計方針を将来にわたって適用することとしております。なお、四半期連結財務諸表に与える影響はありません。」

    時価算定会計基準の適用指針を当第1四半期の期首から適用し、新たな会計方針を将来にわたり適用する段階へ進んだ。影響はないとしている。
  2. FY2022-Q2First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. 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 (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を第1四半期連結会計期間の期首から将来にわたって適用する会計方針変更を初めて記載した。四半期連結財務諸表への影響はないとしている。
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Imuraya Group's next results are scheduled for 2026-11-06. Read the earnings preview
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