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Resona Holdings (8308) · FactAdvanced

Adoption of the Accounting Standard for Fair Value Measurement and Related Standards

First written in FY2022-Q1. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q1 – FY2022-Q22021: 220212022: 12022
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  1. FY2023-Q1AdvancedAnnual report

    「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (Implementation Guidance No. 31, 17 June 2021; the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the Fair Value Measurement Implementation Guidance are being applied prospectively.」

    The company applied the implementation guidance on the accounting standard for fair value measurement from the beginning of the first quarter consolidated accounting period. It stated that there was no impact on the quarterly consolidated financial statements.
  2. FY2022-Q2RestatedAnnual report

    「The Company applied the "Accounting Standard for Fair Value Measurement" and related standards from the beginning of the current interim consolidated accounting period. In accordance with Paragraph 8 of the accounting standard for fair value measurement, it revised the method used to determine fair value adjustments in the fair value measurement of derivative transactions to one that makes maximum use of observable inputs estimated from derivatives and other instruments traded in the market.」

    The company continues to disclose the application of the accounting standards for fair value measurement and related standards and the revision of its method for fair value adjustments on derivatives.
  3. FY2022-Q1First statedAnnual report

    「The Company applied the "Accounting Standard for Fair Value Measurement" and related standards from the beginning of the current first quarter consolidated accounting period. In accordance with Paragraph 8 of the accounting standard for fair value measurement, it revised the method used to determine fair value adjustments in the fair value measurement of derivative transactions to one that makes maximum use of observable inputs estimated from derivatives and other instruments traded in the market.」

    Following the application of the accounting standards for fair value measurement and related standards, the company revised its method for fair value adjustments on derivatives and disclosed the impact on retained earnings at the beginning of the fiscal year and other items.
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Adoption of the Accounting Standard for Fair Value Measurement and Related Standards | Resona Holdings, Inc. (8308) | Komori