Application of the Accounting Standard for Fair Value Measurement and Changes in Methods for Determining Market Prices
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「As a result, net assets at the end of the third-quarter consolidated accounting period increased by ¥13 million.」
The company continued to disclose the impact on net assets at the end of the third quarter of the fair value measurement accounting standard, applied from the first quarter. - FY2022-Q2RestatedAnnual report
「As a result, net assets at the end of the second-quarter consolidated accounting period decreased by ¥30 million.」
The company continued to disclose the impact of the fair value measurement accounting standard, applied from the first quarter, resulting in a ¥30 million decrease in net assets at the end of the quarter. - FY2022-Q1First statedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ 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 accounting period. 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 (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and other standards will be applied prospectively.」
For listed shares among other securities with readily determinable fair values, the company changed from the fair value method based on the average market price for the month preceding the balance-sheet date to the fair value method based on the market price and other factors on the balance-sheet date. As a result of the application, net assets at the end of the quarter increased by ¥30 million.