Where it comes from
The line in the source
評価・換算差額等には、その他有価証券評価差額金や繰延ヘッジ損益のように、資産又は負債は時価をもって貸借対照表価額としているが In English
Valuation/translation differences cover AFS reserve, deferred hedges, translation, retirement adjustments (net of tax).
Explore / Figure
Record
企業会計基準第5号 第8項 評価・換算差額等 composition, standard
Standard
ReportedReported by a reliable secondary source, or read carefully from filed documents.