Adoption of revenue-recognition and fair-value measurement accounting standards
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
122 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards from the beginning of the first quarter accounting period. Revenue is recognized 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 application of these accounting standards and other standards had no impact on the quarterly financial statements.」
The Company has reiterated the application of the revenue recognition standard and the Fair Value Measurement Accounting Standard and other standards, and that they had no impact on the quarterly financial statements. - FY2022-Q2RestatedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards from the beginning of the first quarter accounting period. Revenue is recognized 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 application of these accounting standards and other standards had no impact on the quarterly financial statements. The Company has also applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan 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 prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company has applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. The application of these accounting standards and other standards had no impact on the quarterly financial statements.」
The Company has reiterated the application of the revenue recognition standard and the Fair Value Measurement Accounting Standard and other standards, and that they had no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards from the beginning of the first quarter accounting period. Revenue is recognized 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 application of these accounting standards and other standards had no impact on the quarterly financial statements. The Company has also applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan 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 prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the Company has applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. The application of these accounting standards and other standards had no impact on the quarterly financial statements.」
The Company applied the revenue recognition standard and the Fair Value Measurement Accounting Standard and other standards from the beginning of the first quarter accounting period. It states that their application had no impact on the quarterly financial statements.