Applying the Fair Value Measurement Accounting Standards from FY2022
First written in FY2020. 3 of 6 entries say "Restated". Latest entry: FY2025.
3 other companies' latest entry also says "First stated".
- FY2025First statedAnnual report
「The Accounting Standard for Leases (ASBJ Statement No. 34, 13 September 2024) and Guidance on Accounting Standard for Leases (ASBJ Guidance No. 33, 13 September 2024) are scheduled to be applied from the beginning of the fiscal year ending March 2028.」
The company newly discloses plans to apply the new lease accounting standards, under which assets and liabilities are recognized for all leases by lessees, from the beginning of the fiscal year ending March 2028. The company states that it is currently evaluating the impact. - FY2022RestatedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」
The company continues to apply the Fair Value Measurement Accounting Standard, which was applied from the beginning of the fiscal year ending March 2022, and discloses the full-year impact on investment securities and other items. - FY2022-Q3RestatedAnnual report
「As a result, compared with the previous method, investment securities and valuation difference on other securities at the end of the third quarter of the current consolidated fiscal year increased by ¥43 million and ¥29 million, respectively.」
The company continues to apply the Fair Value Measurement Accounting Standard and related standards, which were applied from the first quarter, and discloses the impact at the end of the third quarter of the valuation method based on market prices at the fiscal year-end. - FY2022-Q2RestatedAnnual report
「As a result, compared with the previous method, investment securities and valuation difference on other securities at the end of the second quarter of the current consolidated fiscal year increased by ¥67 million and ¥46 million, respectively.」
The company continues to apply the Fair Value Measurement Accounting Standard and related standards, which were applied from the first quarter, and discloses the impact of the valuation method based on market prices at the fiscal year-end. - FY2022-Q1AchievedAnnual report
「The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed 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), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. Accordingly, the valuation method for listed shares among other securities with quoted market prices has been changed from the fair value method based on the average market price for the month preceding the fiscal year-end to the fair value method based on the market price at the fiscal year-end. As a result, compared with the previous method, investment securities and valuation difference on other securities at the end of the first quarter of the current consolidated fiscal year decreased by ¥45 million and ¥31 million, respectively.」
The company has begun applying the Fair Value Measurement Accounting Standard and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, and has changed its method of valuing shares. It also discloses the impact of the application on investment securities and other items. - FY2020First statedAnnual report
「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company newly discloses plans to apply the new standards and implementation guidance concerning fair value measurement, inventories and financial instruments from the beginning of the fiscal year ending March 2022. The company states that it is evaluating the impact.