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Ikka Holdings (7127) · PolicyFirst stated

Adoption of the implementation guidance for the accounting standard on fair value measurement

First written in FY2023-Q3. . Latest entry: FY2023-Q3.

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Preparing for the application of the accounting standards for fair value measurementA theme 1845 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2023-Q3First statedAnnual report

    「「時価の算定に関する会計基準の適用指針」（企業会計基準適用指針第31号 2021年6月17日。以下「時価算定会計基準適用指針」という。）を第１四半期連結会計期間の期首から適用し、時価算定会計基準適用指針第27-2項に定める経過的な取扱いに従って、時価算定会計基準適用指針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。これによる当第３四半期連結累計期間に与える影響はありません。」

    第1四半期連結会計期間の期首から新たな時価算定会計基準適用指針を適用したが、第3四半期累計期間への影響はない。
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Adoption of the implementation guidance for the accounting standard on fair value measurement | Ikka Holdings Co.,Ltd. (7127) | Komori