Application of the Accounting Standard for Fair Value Measurement and Related Standards and Review of the Derivative Fair Value Adjustment Methodology
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") was applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There was no impact on the consolidated financial statements.」
Confirmed the application of the Fair Value Measurement Accounting Standard Implementation Guidance and the prospective application of the accounting policy in the annual results. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Standard Implementation Guidance") was applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There was no impact on the consolidated financial statements for the first quarter of the current fiscal year.」
Applied the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the current quarter and applied the new accounting policy prospectively. The impact on the financial statements was stated to be nil. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and other relevant standards were applied from the beginning of the current consolidated fiscal year. In accordance with paragraph 8 of the Fair Value Measurement Accounting Standard, the method for adjusting fair value in the valuation of derivative transactions was revised to one that makes maximum use of observable inputs estimated from derivatives and other instruments traded in the market.」
Discloses the application of the Fair Value Measurement Accounting Standard and other relevant standards, and the derivative fair value adjustment method that makes maximum use of observable inputs, in the annual results as well. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and other relevant standards were applied from the beginning of the first quarter of the current fiscal year. In accordance with paragraph 8 of the Fair Value Measurement Accounting Standard, the method for adjusting fair value in the valuation of derivative transactions was revised to one that makes maximum use of observable inputs estimated from derivatives and other instruments traded in the market.」
Continues to disclose the application of the Fair Value Measurement Accounting Standard and other relevant standards, and the derivative fair value adjustment method that makes maximum use of observable inputs. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and other relevant standards were applied from the beginning of the interim consolidated accounting period. In accordance with paragraph 8 of the Fair Value Measurement Accounting Standard, the method for adjusting fair value in the valuation of derivative transactions was revised to one that makes maximum use of observable inputs estimated from derivatives and other instruments traded in the market.」
Continues to disclose the application of the Fair Value Measurement Accounting Standard and other relevant standards, and the derivative fair value adjustment method that makes maximum use of observable inputs. Retained earnings at the beginning of the period decreased by ¥38 million. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Accounting Standard") and other relevant standards were applied from the beginning of the first quarter of the current fiscal year. In accordance with paragraph 8 of the Fair Value Measurement Accounting Standard, the method for adjusting fair value in the valuation of derivative transactions was revised to one that makes maximum use of observable inputs estimated from derivatives and other instruments traded in the market. As a result, at the beginning of the first quarter of the current fiscal year, other assets decreased by ¥120 million, deferred tax liabilities decreased by ¥16 million, other liabilities decreased by ¥66 million, retained earnings decreased by ¥38 million, and deferred hedge gains or losses increased by ¥0 million.」
Applied the Fair Value Measurement Accounting Standard and other relevant standards from the beginning of the period, and revised the fair value adjustment method for derivative transactions to make maximum use of observable inputs. The impact on opening balances was also disclosed.