Preparation for Applying the Accounting Standard for Fair Value Measurement in 2022
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
- FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the current first-quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the fair value measurement accounting standards and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the fair value measurement accounting standards and other standards will be applied prospectively.」
2022年12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、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している。 - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and related standards are scheduled to be applied from the beginning of the fiscal year ending December 2022.」
時価算定会計基準、棚卸資産評価基準及び金融商品関連基準等を2022年12月期の期首から適用予定とし、影響額は評価中としている。