Adoption of the Fair Value Measurement Standard and Change in Securities Valuation Method
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards 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 Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively.」
The company restated the application of the Fair Value Measurement Accounting Standard and other relevant standards from the beginning of the fiscal year ending March 2022 and the continued application of the new accounting policies. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant standards 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 Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively.」
The company restated the application of the Fair Value Measurement Accounting Standard and other relevant standards from the beginning of the fiscal year ending March 2022 and the continued application of the new accounting policies. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other relevant 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 Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company decided to apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other relevant standards prospectively. As a result, the method for valuing shares with a market value among other securities available for sale has been changed from the fair value method based on the average market price for the month preceding the settlement date to the fair value method based on the market value at the settlement date.」
The company applied the Fair Value Measurement Accounting Standard and other relevant standards from the beginning of the fiscal year ending March 2022 and changed the valuation method for shares with a market value among other securities available for sale from one based on the average market price for the month preceding the settlement date to the fair value method based on the market value at the settlement date. The impact was described as immaterial.