Application of the Fair Value Measurement Accounting Standard
First written in FY2022-Q1. 1 of 2 entries say "Achieved", first in FY2022. Latest entry: FY2022.
17 other companies' latest entry also says "Achieved".
- FY2022AchievedAnnual report
「「時価の算定に関する会計基準」（企業会計基準第30号 2019年７月４日）等を当連結会計年度の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」（企業会計基準第10号 2019年７月４日）第44-２項に定める経過的な取扱いに従って、時価算定会計基準等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いたしました。」
前期に予定していた時価算定会計基準等の適用を当連結会計年度の期首から実施した。財務諸表への影響はないと記載している。 - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the current first quarter of the 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the fair value measurement standards and related requirements will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and has described for the first time its intention to apply the new accounting policies prospectively.