Komori
Like (2462) · FactAchieved

Adoption of the Accounting Standard for Fair Value Measurement for the Fiscal Year Ending May 2022

First written in FY2020. 2 of 5 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021AchievedFY2022-Q12020: 120202021: 220212022: 22022
Same theme, other companies
Preparations for the adoption of accounting standards for fair value measurementA theme 1952 companies write about · 6 as a headwind · 3 as a tailwind

19 other companies' latest entry also says "Achieved".

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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 1994 threads.
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  1. FY2023-Q1AchievedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    2023年5月期の期首から適用予定としていた時価算定会計基準の適用指針を、当第1四半期連結会計期間の期首から適用した。財務諸表への影響はないと記載している。
  2. FY2022Revised application guidance scheduled for application in the following fiscal yearAnnual 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）」

    時価算定会計基準の適用後、改正適用指針を2023年5月期の期首から適用する予定とし、影響額は評価中としている。
  3. FY2022-Q1AchievedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment under paragraph 19 of that 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 these standards will be applied prospectively. The impact on the quarterly consolidated financial statements is nil.」

    2022年5月期の期首から適用予定としていた時価の算定に関する会計基準等を、当第1四半期連結会計期間の期首から適用した。財務諸表への影響はないと記載している。
  4. FY2021RestatedAnnual report

    「2022年５月期の期首から適用します。影響額は、当連結財務諸表の作成時において評価中であります。」

    時価の算定に関する会計基準等を2022年5月期の期首から適用予定とし、影響額を評価中とする説明を継続している。
  5. FY2020First statedAnnual report

    「「時価の算定に関する会計基準」等は、2022年５月期の期首から適用します。」

    時価の算定に関する会計基準、金融商品・棚卸資産関連基準等を2022年5月期の期首から適用する予定を記載している。
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