The Tochigi Bank (8550) · InitiativeAchieved
Future Adoption of the Fair Value Measurement Standard
First written in FY2020. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
2entries
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Preparing for the application of the accounting standards for fair value measurementA theme 1853 companies write about · 5 as a headwind · 3 as a tailwind
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- FY2022-Q1AchievedAnnual 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しております。」
The Fair Value Measurement Accounting Standard and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2020First statedAnnual report
「The Fair Value Measurement Standard and the Implementation Guidance on the Fair Value Measurement Standard were developed, establishing guidance on fair value measurement methods.」
時価算定会計基準等および金融商品の時価開示に関する適用指針について、2022年3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。