Septeni Holdings (4293) · InitiativeAchieved
Application of the Japanese Accounting Standard for Fair Value Measurement
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022. Latest entry: FY2022.
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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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- 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。以下「時価算定会計基準」という。）等を当事業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。」
2022年9月期の期首から時価算定会計基準等を適用し、新たな会計方針を将来にわたって適用した。財務諸表への影響は軽微と記載している。 - FY2021First statedAnnual report
「Scheduled adoption date for the Accounting Standard for Fair Value Measurement and related standards: scheduled to be applied from the beginning of the fiscal year ending September 2022. The revised Guidance on Application of the Accounting Standard for Fair Value Measurement (2021 revision) will be applied from the beginning of the fiscal year ending September 2023.」
Planned to apply the Japanese fair value measurement standard from the fiscal year ending September 2022 and the revised application guidance from the fiscal year ending September 2023.