Inabata & (8098) · InitiativeAchieved
Scheduled Adoption of Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
2entries
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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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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.」
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。市場価格のある株式の評価方法を、期末前1カ月の市場価格の平均等に基づく方法から期末日の市場価格等に基づく方法へ変更した。 - FY2021First statedAnnual report
「The Fair Value Measurement Standard and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
時価の算定に関する会計基準、金融商品に関する会計基準、棚卸資産の評価に関する会計基準等を2022年3月期首から適用する予定とし、影響額は現時点で未定とした。