Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Implementation Guidance on the Fair Value Measurement Accounting Standard") 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policy prescribed by the guidance is to be applied prospectively.」
We continue to apply the accounting policies based on the Implementation Guidance on the Fair Value Measurement Accounting Standard. - FY2023-Q1AdvancedAnnual report
「The company applied the “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first-quarter consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
We applied the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the current fiscal year and moved to a process of measuring fair value based on factors including the market price, redemption restrictions and net asset value of investment trust assets. There was no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「We applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the current interim consolidated accounting period and decided to apply prospectively the new accounting policies prescribed by those standards, in accordance with the transitional treatment specified in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019).」
We have applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the interim consolidated accounting period and continue to apply the new accounting policies. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Accounting Standard) and other standards from the beginning of the first quarter of the current consolidated fiscal year, and decided to apply prospectively the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards.」
We applied the Fair Value Measurement Accounting Standard and other standards from the beginning of the first quarter beginning 1 April 2021. For private REITs previously recorded at acquisition cost, the latest reference price is now recorded as fair value.