Adoption of the fair value measurement accounting standard
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2022.
18 other companies' latest entry also says "Achieved".
- FY2022AchievedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」
Initial application of the Accounting Standards for Fair Value Measurement and related standards has been completed, and the method for measuring the fair value of listed shares has also changed to one based on market prices and other values on the fiscal year-end closing date. - FY2022-Q3RestatedAnnual report
「Accordingly, for listed shares among other securities with fair values, the company had previously used a fair value method based on the average market prices and other values for the month before the fiscal year-end closing date, but changed from the first quarter of the current consolidated fiscal year to a fair value method based on market prices and other values on the fiscal year-end closing date.」
The company applied the Accounting Standards for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and continues to use the revised method for measuring the fair value of other securities. - FY2022-Q2RestatedAnnual report
「Accordingly, for listed shares among other securities with fair values, the company had previously used a fair value method based on the average market prices and other values for the month before the fiscal year-end closing date, but changed from the first quarter of the current consolidated fiscal year to a fair value method based on market prices and other values on the fiscal year-end closing date.」
The company applied the Accounting Standards for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal year and continues to use the method for measuring the fair value of other securities based on market prices and other values on the fiscal year-end closing date. - FY2022-Q1First statedAnnual report
「The company adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current consolidated fiscal period and will apply the new accounting policies prescribed by those standards prospectively.」
The company applied the Accounting Standards for Fair Value Measurement and related standards for the first time from the beginning of the first quarter of the current consolidated fiscal year and will apply the new accounting policies prospectively. It explained that the impact on the quarterly consolidated financial statements was immaterial.