Change in Equity Valuation Method Following Application 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 application had no impact on the quarterly consolidated financial statements.」
The company has reconfirmed that applying the new accounting policy based on the Implementation Guidance on the Accounting Standard for Fair Value Measurement has no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance on Accounting Standards 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 policies prescribed by the Implementation Guidance on the Fair Value Measurement Accounting Standard will be applied prospectively.」
The company began applying the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the current quarter and moved to the stage of applying the new accounting policy prospectively. - FY2022-Q3RestatedAnnual report
「As a result, for listed shares among other securities with market values, the company had previously used a fair value method based on the average of market prices and other values for the one month preceding the fiscal year-end, but from the first quarter of the current consolidated fiscal year changed to a fair value method based on market prices and other values as of the fiscal year-end.」
Following the application of the Accounting Standard for Fair Value Measurement and related standards, the company has reconfirmed its policy of changing share valuations from the one-month average before the fiscal year-end to market prices and other values as of the fiscal year-end. - FY2022-Q1First statedAnnual report
「As a result, for listed shares among other securities with market values, the company had previously used a fair value method based on the average of market prices and other values for the one month preceding the fiscal year-end, but changed from this quarter to a fair value method based on market prices and other values as of the fiscal year-end.」
Following the application of the Accounting Standard for Fair Value Measurement and related standards, the valuation of shares among other securities changed from the one-month average before the fiscal year-end to market prices and other values as of the fiscal year-end.