Fair Value Measurement of Financial Instruments Following the Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current consolidated accounting period, and the new accounting policy prescribed by the implementation guidance for the fair value measurement accounting standard has been applied prospectively. There was no impact on the quarterly consolidated financial statements from this change in accounting policy.」
The accounting policy under the implementation guidance for the fair value measurement accounting standard continues to apply, with no impact on the financial statements for the current quarter. - FY2022RestatedAnnual report
「Corporate bonds and other debt securities previously classified as financial instruments whose fair value was considered extremely difficult to determine were carried on the consolidated balance sheet at acquisition cost. They are now carried at fair value calculated using unobservable inputs derived from the best available information, even when observable inputs cannot be obtained.」
The policy of measuring assets at calculated fair value under the fair value measurement accounting standard and related standards continues to apply. - FY2022-Q3RestatedAnnual report
「As a result, for corporate bonds and other debt securities previously classified as financial instruments whose fair value was considered extremely difficult to determine, the carrying amount on the quarterly consolidated balance sheet was previously based on acquisition cost. It is now based on fair value calculated using unobservable inputs derived from the best available information, even when observable inputs cannot be obtained.」
The accounting policy of changing the valuation of certain financial instruments from acquisition cost to calculated fair value under the fair value measurement accounting standard and related standards continues to apply. - FY2022-Q1First statedAnnual report
「As a result, for corporate bonds and other debt securities previously classified as financial instruments whose fair value was considered extremely difficult to determine, the carrying amount on the quarterly consolidated balance sheet was previously based on acquisition cost. It is now based on fair value calculated using unobservable inputs derived from the best available information, even when observable inputs cannot be obtained.」
The fair value measurement accounting standard and related standards were applied from the beginning of the first quarter of the current accounting period, changing the method for measuring certain financial instruments from acquisition cost to calculated fair value.