Osaka Soda (4046) · PolicyAchieved
Adoption of Fair Value Measurement Accounting Standards from the Beginning of FY2022
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
2entries
1years
0from disclosures
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Same theme, other companies
Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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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 1911 threads.Full recordFilings, disclosures and news, newest first
- FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
前年度に2022年3月期首から適用予定としていた時価算定会計基準等を、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。 - FY2021First statedAnnual report
「「時価の算定に関する会計基準」及び「時価の算定に関する会計基準の適用指針」等を、2022年３月期の期首より適用します。」
時価算定、棚卸資産、金融商品および時価開示に関する会計基準等を2022年3月期首から適用する予定であり、影響額は評価中としている。