Fair value measurement of stock acquisition rights in unlisted investee companies under the accounting standard for fair value measurement
First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
- FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Implementation Guidance on the Fair Value Measurement Accounting Standard") has been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the guidance will be applied prospectively. This has no effect on the quarterly consolidated financial statements.」
時価算定会計基準の適用指針を2023年度第1四半期の期首から適用し、新たな会計方針を将来にわたって適用した。財務諸表への影響はないと記載。 - FY2022-Q2RestatedAnnual report
「We adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the fair value measurement standard and related standards prospectively.」
時価算定会計基準等の適用を継続し、同基準適用による四半期連結財務諸表への影響はないと記載。 - FY2022-Q1First statedAnnual report
「これにより、その他有価証券のうち未上場投資先の新株予約権について、従来、取得価額をもって貸借対照表価額としておりましたが、当第１四半期連結会計期間の期首から時価をもって貸借対照表価額とし、生じた評価差額は、全部純資産直入法による会計処理を採用しております。」
時価算定会計基準等の適用により、未上場投資先の新株予約権を取得価額から時価評価へ変更し、評価差額を純資産に直接計上する会計処理を開始。