Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2024.
141 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by those standards were to be applied prospectively.」
The company has continued to apply the Fair Value Measurement Standard and other standards and the fair value measurement method based on the market price and other factors at the fiscal year-end. - FY2022RestatedAnnual report
「The company adopted the Fair Value Measurement Standard and other standards from the beginning of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by those standards prospectively. Accordingly, for listed shares among other securities with market values, the company had previously used a fair value measurement method based on the average market price and other factors for the month before the fiscal year-end, but changed from the current consolidated fiscal year to a method based on the market price and other factors at the fiscal year-end.」
The company continued to apply the Fair Value Measurement Standard and other standards throughout the year and continued the accounting policy of changing the valuation method for listed shares to one based on the fiscal year-end price. - FY2022-Q3RestatedAnnual report
「The company adopted the Fair Value Measurement Standard and other standards from the beginning of the first quarter of the current 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 Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」
The company reiterated its adoption from the beginning of the first quarter of the consolidated fiscal year of the Fair Value Measurement Standard and other standards, together with the prospective application of the new accounting policies. - FY2022-Q2RestatedAnnual report
「The company adopted the Fair Value Measurement Standard and other standards from the beginning of the first quarter of the current 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 Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」
The company reiterated its adoption from the beginning of the first quarter of the consolidated fiscal year of the Fair Value Measurement Standard and other standards, together with the prospective application of the new accounting policies. - FY2022-Q1First statedAnnual report
「The company adopted the “Accounting Standard for Fair Value Measurement” (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the current 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 Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」
The company adopted the Fair Value Measurement Standard and other standards from the beginning of the fiscal year ending March 2022 and changed the fair value measurement method for listed shares among other securities with market values, from a method based on the average market price and other factors for the month before the fiscal year-end to a method based on the market price and other factors at the fiscal year-end. The impact on the financial statements was considered immaterial.