Adoption of the Fair Value Measurement Accounting Standard and Disclosure of Financial Instrument Fair Value Levels
First written in FY2022-Q2. 3 of 6 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 1 of 10 companies on the "Worse" side.
6 other companies' latest entry also says "Other".
- FY2026-H1Treatment of unlisted shares as outside the scope of fair value disclosureAnnual report
「Unlisted shares are not subject to fair value disclosure pursuant to Paragraph 5 of the Implementation Guidance on Disclosures about Fair Value of Financial Instruments (ASBJ Guidance No. 19, 13 September 2024).」
The company has indicated that unlisted shares will be excluded from fair value information disclosures in accordance with the Implementation Guidance on Disclosures about Fair Value of Financial Instruments. - FY2023-Q2RestatedAnnual report
「The company has applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the current interim consolidated accounting period and will apply the new accounting policy prescribed by the guidance prospectively, in accordance with the transitional treatment stipulated in Paragraph 27-2 of the guidance.」
The company continues to apply the Fair Value Measurement Implementation Guidance and the accounting policy of changing certain investment trusts from cost valuation to fair value valuation. - FY2023-Q1AdvancedAnnual report
「The company has applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the current consolidated accounting period. It will apply the new accounting policy prescribed by the Fair Value Measurement Implementation Guidance prospectively. As a result, certain investment trusts previously carried at cost as securities deemed extremely difficult to measure at fair value have been changed to fair value for purposes of their carrying amounts on the quarterly consolidated balance sheet.」
The company applied the Fair Value Measurement Guidance from the beginning of the first quarter of fiscal 2022 and changed the valuation of certain investment trusts from acquisition cost to fair value. - FY2022RestatedAnnual report
「As a result, retained earnings at the beginning of the current consolidated fiscal year decreased by ¥195 million, designated transaction assets increased by ¥31 million, other assets decreased by ¥11 million, designated transaction liabilities increased by ¥211 million, other liabilities increased by ¥418 million, deferred tax liabilities decreased by ¥189 million, deferred hedge gains and losses decreased by ¥225 million, and net assets per share decreased by ¥1.35.」
The company continues to apply the Fair Value Measurement Standard and review its method for fair value adjustments on derivatives, and has disclosed the specific impact on opening balances. - FY2022-Q3RestatedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) from the beginning of the first quarter of the current consolidated accounting period. In accordance with Paragraph 8 of the Fair Value Measurement Standard, it has reviewed its method for measuring fair value adjustments in the fair value measurement of derivative transactions, adopting a method that makes maximum use of observable inputs estimated from derivatives and other instruments traded in the market.」
The company continues to apply the Fair Value Measurement Standard and review its method for fair value adjustments on derivatives. The application reduced retained earnings at the beginning of the fiscal year by ¥195 million. - FY2022-Q2First statedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) from the beginning of the current interim consolidated accounting period. In accordance with Paragraph 8 of the Fair Value Measurement Standard, it has reviewed its method for measuring fair value adjustments in the fair value measurement of derivative transactions, adopting a method that makes maximum use of observable inputs estimated from derivatives and other instruments traded in the market.」
The company applied the Fair Value Measurement Standard from the beginning of the fiscal year, reviewed its method for fair value adjustments on derivatives, and introduced a policy of disclosing the fair values of financial instruments classified as Level 1 through Level 3.