Application of the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 6 of 7 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the fiscal period, and the absence of an impact on the financial statements was confirmed for the full fiscal year. - FY2023-Q3RestatedAnnual 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 of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
It continues to be stated that the Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the consolidated fiscal period, that the new accounting policies have been applied prospectively, and that there was no impact on the financial statements. - FY2023-Q2RestatedAnnual 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 of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the fiscal period, and the new accounting policies have continued to be applied prospectively. There was no impact on the financial statements this time. - FY2023-Q1RestatedAnnual 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 of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the fiscal period, and the new accounting policies have continued to be applied prospectively. There was no impact on the financial statements this time. - FY2022-Q3RestatedAnnual report
「Accordingly, for listed shares among other securities with fair values, we changed the fair value measurement method from one based on the average market prices and other relevant values for the one-month period before the fiscal year-end to one based on the market prices and other relevant values at the fiscal year-end. As a result, compared with the previous method, investment securities increased by ¥5 million, deferred tax liabilities by ¥1 million, and the valuation difference on other securities by ¥3 million in the quarterly consolidated balance sheet as of the end of the third quarter of the current consolidated fiscal year.」
The application of the fair value measurement standards continued from the beginning of the first quarter of the consolidated fiscal period, with increases of ¥5 million in investment securities, ¥1 million in deferred tax liabilities and ¥3 million in the valuation difference on other securities disclosed as the amounts of the impact at the end of the third quarter. - FY2022-Q2RestatedAnnual report
「Accordingly, for listed shares among other securities with fair values, we changed the fair value measurement method from one based on the average market prices and other relevant values for the one-month period before the fiscal year-end to one based on the market prices and other relevant values at the fiscal year-end. As a result, compared with the previous method, investment securities decreased by ¥14 million, deferred tax liabilities by ¥4 million, and the valuation difference on other securities by ¥10 million in the quarterly consolidated balance sheet as of the end of the second quarter of the current consolidated fiscal year.」
The application of the fair value measurement standards continued from the beginning of the first quarter of the consolidated fiscal period, with decreases of ¥14 million in investment securities, ¥4 million in deferred tax liabilities and ¥10 million in the valuation difference on other securities disclosed as the amounts of the impact at the end of the second quarter. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year, and decided to apply the new accounting policies prescribed by the fair value measurement standards and other relevant standards prospectively. Accordingly, for listed shares among other securities with fair values, we changed the fair value measurement method from one based on the average market prices and other relevant values for the one-month period before the fiscal year-end to one based on the market prices and other relevant values at the fiscal year-end. As a result, compared with the previous method, investment securities increased by ¥17 million, deferred tax liabilities by ¥5 million, and the valuation difference on other securities by ¥12 million in the quarterly consolidated balance sheet as of the end of the first quarter of the current consolidated fiscal year.」
The fair value measurement standards and other relevant standards were applied from the beginning of the current quarter, and the share valuation method was changed from the average price for the one-month period before the fiscal year-end to the market price at the fiscal year-end. The amounts of the impact on investment securities and other items were disclosed.