Preparation to adopt new accounting standards for revenue recognition and fair value measurement
First written in FY2021. 6 of 8 entries say "Restated". Latest entry: FY2023.
128 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the consolidated fiscal year and decided to apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the consolidated financial statements for the fiscal year as a result.」
The Company continues to explain that it applied the new Accounting Standard for Fair Value Measurement, with no impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the consolidated fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, decided to apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The Company continues to explain that it applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the fiscal year, with no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the consolidated fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, decided to apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The Company continues to explain that it applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the fiscal year, with no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the consolidated fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, decided to apply the new accounting policies prescribed by the guidance prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The Company stated that it applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the quarter, with no impact on the financial statements. - FY2022RestatedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards from the beginning of the consolidated fiscal year, and recognizes revenue at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer. There was no impact on the consolidated financial statements for the fiscal year as a result.」
The Company continues to explain that it applied the Revenue Recognition Standard and related standards from the beginning of the fiscal year, with no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards from the beginning of the first quarter of the consolidated fiscal year, and recognizes revenue at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer. There was no impact on the quarterly consolidated financial statements for the nine months ended the third quarter as a result.」
The Company continues to explain that it applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year, with no impact on the financial statements for the nine months ended the third quarter. - FY2022-Q1AchievedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards from the beginning of the quarterly consolidated accounting period, and recognizes revenue at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」
The Company applied the Accounting Standard for Revenue Recognition from the beginning of the first quarter of the current consolidated fiscal year. It also applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the same accounting period and stated that there was no impact on the financial statements. - FY2021First statedAnnual report
「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The Company plans to apply the Accounting Standard for Revenue Recognition, the Accounting Standard for Fair Value Measurement and related standards from the beginning of the fiscal year ending March 2022, and states that the impact on the financial statements was still being assessed at the time of preparation.