Adoption of New Accounting Standards on Revenue Recognition and Fair Value Measurement
First written in FY2022-Q2. 4 of 6 entries say "Restated". Latest entry: FY2025-H1.
125 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「There were no changes to accounting policies or other changes applied in preparing the interim financial statements for the current interim accounting period.」
The Company states that there were no changes to accounting policies or other changes during the current interim accounting period. - 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 Accounting Standard Implementation Guidance") from the beginning of the first quarter accounting period. In accordance with the transitional treatment stipulated in Paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly financial statements.」
The Company reiterates that it applied the Fair Value Measurement Accounting Standard Implementation Guidance from the beginning of the period, with no impact on the quarterly financial statements. - FY2023-Q1Adoption of the implementation guidance for the accounting standard on fair value measurementAnnual 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 Accounting Standard Implementation Guidance") from the beginning of the first quarter accounting period. In accordance with the transitional treatment stipulated in Paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly financial statements.」
The Company applied the implementation guidance for the Fair Value Measurement Accounting Standard from the beginning of the first quarter accounting period. It states that applying the new accounting policies has no impact on the quarterly financial statements. - FY2022RestatedAnnual report
「The Company has applied the "Accounting Standard for Revenue Recognition" (ASBJ Statement No. 29, 31 March 2022) and other standards from the beginning of the 50th fiscal year. Accordingly, the major management indicators and other metrics for the 50th fiscal year are based on application of these accounting standards and other standards.」
The annual report also confirms that the Revenue Recognition Accounting Standard and other standards were applied from the beginning of the 50th fiscal year. - FY2022-Q3RestatedAnnual report
「The Company applied the "Accounting Standard for Revenue Recognition" (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other standards from the beginning of the first quarter accounting period. Revenue is recognized at the point when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services. This has no impact on the financial statements.」
The Company reiterates that it applied the Revenue Recognition Accounting Standard and the Fair Value Measurement Accounting Standard and other standards from the beginning of the first quarter accounting period, with no impact on the financial statements. - FY2022-Q2First statedAnnual report
「The Company applied the "Accounting Standard for Revenue Recognition" (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other standards from the beginning of the first quarter accounting period. Revenue is recognized at the point when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services. This has no impact on the financial statements. The Company also 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 accounting period. In accordance with the transitional treatment stipulated 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 other standards prospectively. This has no impact on the quarterly financial statements.」
The Company applied the Revenue Recognition Accounting Standard and the Fair Value Measurement Accounting Standard and other standards from 1 April 2021. It states that neither has any impact on the quarterly financial statements.