Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 3 of 4 entries say "Advanced", first in FY2022-Q2. Latest entry: FY2022.
- FY2022AdvancedAnnual report
「As a result, at the end of the consolidated fiscal year, investment securities and the valuation difference on other securities increased by ¥48 million and ¥33 million, respectively, while deferred tax assets decreased by ¥14 million.」
The Group disclosed, as of the end of the fiscal year, the impact of the full-year application of the accounting standard for fair value measurement on investment securities, the valuation difference on securities and deferred tax assets. - FY2022-Q3AdvancedAnnual report
「As a result, at the end of the consolidated third-quarter accounting period, investment securities and the valuation difference on other securities increased by ¥43 million and ¥30 million, respectively, while deferred tax assets decreased by ¥13 million.」
The Group disclosed, as of the end of the third quarter, the impact of applying the accounting standard for fair value measurement on investment securities, the valuation difference on other securities and deferred tax assets. - FY2022-Q2AdvancedAnnual report
「As a result, at the end of the consolidated second-quarter accounting period, investment securities and the valuation difference on other securities increased by ¥14 million and ¥10 million, respectively, while deferred tax assets decreased by ¥4 million.」
The Group specifically disclosed the impact of applying the accounting standard for fair value measurement on investment securities, the valuation difference on other securities and deferred tax assets. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, dated 4 July 2019) and related standards were adopted 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 standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the standard and related guidance will be applied prospectively.」
The valuation method for other securities with market values was changed. Investment securities decreased by ¥60 million and the valuation difference on other securities decreased by ¥41 million, while deferred tax assets increased by ¥18 million.