Application of the Accounting Standard for Fair Value Measurement and Related Standards
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on the Fair Value Measurement Accounting Standard 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policies prescribed therein were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on the Fair Value Measurement Accounting Standard continued to be applied, and the company disclosed that it had no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on 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 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 policies prescribed therein were applied prospectively. There was no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on the Fair Value Measurement Accounting Standard was applied from the beginning of the first quarter, and the company disclosed that it had no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「As a result, listed shares classified as other securities had generally been valued based on market prices and other measures calculated using the average for the month before the fiscal year-end, but from the current fiscal year they have been valued based on the market price at the fiscal year-end.」
The accounting standard and related standards for fair value measurement continued to be applied from the beginning of the fiscal year, and listed shares are being valued at their market prices at the fiscal year-end. - FY2022-Q3RestatedAnnual report
「As a result, listed shares classified as other securities had generally been valued based on market prices and other measures calculated using the average for the month in which each quarter-end fell, but from the end of the first quarter they have been valued based on the market price at each quarter-end.」
The accounting standard and related standards for fair value measurement continued to be applied from the first quarter, and listed shares are being valued at their market prices at each quarter-end. - FY2022-Q2RestatedAnnual report
「As a result, listed shares classified as other securities had generally been valued based on market prices and other measures calculated using the average for the month in which each quarter-end fell, but from the end of the first quarter they have been valued based on the market price at each quarter-end.」
The accounting standard and related standards for fair value measurement continued to be applied from the first quarter, and listed shares are being valued at their market prices at the quarter-end. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」
For listed shares, the valuation method was changed from one based on the average market price for the month in which each quarter-end fell to one based on the market price at each quarter-end.