Preparing to Adopt the Accounting Standard for Fair Value Measurement
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2023-Q2.
- FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Implementation Guidance for the Fair Value Measurement Standard”) has been applied from the beginning of the current interim consolidated accounting period, and the new accounting policies prescribed by the Implementation Guidance for the Fair Value Measurement Standard have been applied prospectively.」
The application of the Implementation Guidance for the Fair Value Measurement Standard and the continued application of the new accounting policies have been reconfirmed for the interim period. - 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 Standard”) and other related standards have been applied from the beginning of the first quarter of the current fiscal year. In accordance with paragraph 8 of the Fair Value Measurement Standard, the method for adjusting the fair value used in measuring the fair value of derivative transactions has been revised to a method that makes maximum use of observable inputs estimated from derivatives and other instruments traded in the market.」
The application of the Fair Value Measurement Standard and the revision of the method for adjusting the fair value of derivative transactions continue to be disclosed. - 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 Standard”) and other related standards have been applied from the beginning of the current interim consolidated accounting period. In accordance with paragraph 8 of the Fair Value Measurement Standard, the method for adjusting the fair value used in measuring the fair value of derivative transactions has been revised to a method that makes maximum use of observable inputs estimated from derivatives and other instruments traded in the market.」
The application of the Fair Value Measurement Standard and the revision of the method for adjusting the fair value of derivative transactions continue to be disclosed, together with notes by fair value level. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other related standards have been applied from the beginning of the first quarter of the current fiscal year. In accordance with paragraph 8 of the Fair Value Measurement Standard, the method for adjusting the fair value used in measuring the fair value of derivative transactions has been revised to a method that makes maximum use of observable inputs estimated from derivatives and other instruments traded in the market.」
The Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter, and the method for adjusting the fair value of derivative transactions was revised. - FY2021First statedAnnual report
「The Accounting Standard for Fair Value Measurement and other related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact of their application on the consolidated financial statements is expected to be immaterial.」
The accounting standard for measuring the fair value of financial instruments and disclosing fair value levels and other information is scheduled to be applied from the beginning of the fiscal year ending March 2022.