Adoption of Revenue Recognition and Fair Value Measurement Accounting Standards
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
128 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition and related standards have been applied from the beginning of the current consolidated fiscal year. Accordingly, 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.」
収益認識会計基準および時価算定会計基準を年度初から適用し、財務諸表への影響は軽微またはないと記載している。 - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied since the first quarter of the current consolidated accounting period.」
第1四半期から適用した収益認識会計基準等を引き続き適用している。 - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied since the first quarter of the current consolidated accounting period.」
第1四半期から適用した収益認識会計基準等を引き続き適用しており、当第2四半期累計期間では財務諸表への影響は軽微と記載している。 - FY2022-Q1First statedAnnual report
「The Accounting Standard for Revenue Recognition and related standards were adopted from the beginning of the first quarter consolidated accounting period. Revenue is recognized at the point when control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange.」
The Company adopted the revenue-recognition standard from the first quarter, changing the timing and measurement of revenue recognition. It also adopted the fair-value measurement standard and stated that the impact on the financial statements was immaterial.