Adoption of the Fair Value Measurement Accounting Standard
First written in FY2022-Q1. 2 of 5 entries say "Restated". Latest entry: FY2023-Q3.
18 other companies' latest entry also says "Advanced".
- FY2023-Q3AdvancedAnnual report
「The Company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Guidance”) from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. As a result, certain investment trusts that had previously been measured at acquisition cost as the consolidated balance sheet amount because it was considered extremely difficult to determine their fair value are now measured at fair value as the amount reported on the quarterly consolidated balance sheet. This change had no material effect on the quarterly consolidated financial statements.」
In addition to applying the previous accounting standard for fair value measurement, the Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement and changed the balance sheet carrying amounts of certain investment trusts from acquisition cost to fair value. This had no material impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The company has applied the Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Guidance prospectively.」
In addition to applying the previous accounting standards for fair value measurement, the Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement issued in June 2022 from the beginning of the first quarter of the current fiscal year. - FY2022RestatedAnnual report
「The Company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively.」
The Company adopted the accounting standard for fair value measurement and other standards from the beginning of the current fiscal year, and continues to apply the new accounting policies prospectively. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards were applied prospectively.」
The company applied the Fair Value Measurement Standard and related standards from the beginning of the first quarter of the consolidated fiscal year and has applied the new accounting policies prospectively. There was no impact on the quarterly consolidated financial statements. - FY2022-Q1First statedAnnual 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.」
The Company applied the fair value measurement standards from the beginning of the first quarter and applied the new accounting policies prospectively. There was no impact on the quarterly consolidated financial statements.