Adoption of accounting standards for fair value measurement
First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The new accounting policies based on the Fair Value Measurement Implementation Guidance are being applied prospectively, and the explanation that there is no impact on the quarterly consolidated financial statements continues. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The new accounting policies based on the Fair Value Measurement Implementation Guidance are being applied prospectively, and the explanation that there is no impact on the quarterly consolidated financial statements continues. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The new accounting policies based on the Implementation Guidance on Accounting Standard for Fair Value Measurement are being applied prospectively, and the explanation that there is no impact on the quarterly consolidated financial statements continues. - FY2022AdvancedAnnual report
「As a result, stock acquisition rights of unlisted portfolio companies, which had previously been carried at acquisition cost as their balance sheet value, have been carried at fair value from the beginning of the consolidated fiscal year, with the resulting valuation differences recognized directly in net assets.」
Regarding the application of the fair value measurement standards, the stock acquisition rights of unlisted portfolio companies were measured at fair value, and the full-year accounting treatment of recognizing the valuation differences in net assets was presented. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」
The policy of applying the fair value measurement standards prospectively, and the explanation that there is no impact on the quarterly consolidated financial statements, continue. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting 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 Accounting Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The policy of applying the fair value measurement standards prospectively, and the explanation that there is no impact on the quarterly consolidated financial statements, continue. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other relevant standards have been applied from the beginning of the first quarter of the consolidated fiscal year, and the new accounting policies prescribed by the fair value measurement standards are being applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The fair value measurement standards have been applied from the beginning of the first quarter of FY2022, and the new accounting policies are being applied prospectively. The quarterly consolidated financial statements are stated to be unaffected.