Application of the Accounting Standards for Fair Value Measurement, etc. for the Fiscal Year Ending November 2022
First written in FY2020. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year, and will apply the new accounting policies prescribed by those standards prospectively in accordance with the transitional treatment under 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).」
2022年11月期の期首から適用予定としていた時価算定会計基準等を、第21期第1四半期連結会計期間の期首から適用した。四半期連結財務諸表への影響はないと記載している。 - FY2020First statedAnnual report
「The “Accounting Standard for Fair Value Measurement” and the “Implementation Guidance on Accounting Standard for Fair Value Measurement” were developed, establishing guidance on fair value measurement methods.」
The company planned to apply the fair-value measurement standards, related standards for inventories and financial instruments, and the implementation guidance on fair-value disclosures from the beginning of the fiscal year ending November 2022. The impact was under evaluation.