Adoption of the Fair Value Measurement Standard
First written in FY2022-Q1. 1 of 3 entries say "Achieved", first in FY2022. Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「The Company has 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 new accounting policies prescribed by the guidance will be applied prospectively. This change has no impact on the quarterly consolidated financial statements.」
時価算定会計基準の適用に続き、その適用指針を2023年1月1日から適用した。四半期連結財務諸表への影響はない。 - FY2022AchievedAnnual report
「We 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 current consolidated fiscal year. 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), we will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively.」
時価算定会計基準等を2022年12月期の期首から実際に適用した。新株予約権を時価評価した結果、投資有価証券とその他有価証券評価差額金が7,273千円減少した。 - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards have been adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the 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 standards will be applied prospectively. The adoption has no impact on the quarterly consolidated financial statements.」
時価算定会計基準等を2022年1月1日の期首から適用する会計方針を初めて記載している。四半期連結財務諸表への影響はないと説明している。