Adoption of fair value measurement standards for financial assets
First written in FY2019-Q1. . Latest entry: FY2021-Q1.
0 other companies' latest entry also says "Other".
- FY2021-Q1Revised fair value disclosure requirements adoptedAnnual report
「The Group has applied this ASU from the first quarter of the current consolidated fiscal year. As this ASU relates to disclosure, its application had no impact on the Group's operating results or financial position.」
FASB ASU 2018-13, Improvements to Fair Value Measurement Disclosures, was applied from the first quarter. - FY2019Full-year impact finalizedAnnual report
「As a result of applying this ASU, the after-tax unrealized gains of ¥3,083 million on equity investments classified as available-for-sale securities, which had been recognized in accumulated other comprehensive income, were adjusted as the cumulative effect at the beginning of the fiscal year and transferred to other retained earnings.」
Following the full-year application of ASU 2016-01, unrealized gains of ¥3,083 million on equity investments were transferred to retained earnings. - FY2019-Q1First statedAnnual report
「The Group has applied this ASU from the first quarter of the current consolidated fiscal year using the modified retrospective approach, under which the beginning balance of retained earnings is adjusted directly on a cumulative basis.」
FASB ASU 2016-01 was applied from the first quarter, and unrealized gains of ¥3,083 million on equity investments classified as available-for-sale securities were transferred to other retained earnings at the beginning of the fiscal year.