Adoption of Revenue Recognition and Fair Value Measurement Standards for the Fiscal Year Ending December 2022
First written in FY2020. 2 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
104 other companies' latest entry also says "Achieved".
- FY2023-Q1AchievedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment set out in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This had no impact on the quarterly consolidated financial statements.」
2023年12月期首から適用予定としていた時価算定会計基準の適用指針を、当第1四半期連結会計期間の期首から適用した。財務諸表への影響はないとしている。 - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the first quarter of the current fiscal year. 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 transfers to the customer.」
収益認識会計基準等を2022年12月期首から適用する予定としていた計画が、2022年1月1日開始の第1四半期連結会計期間から実施された。 - FY2020First statedAnnual report
「(2) Scheduled date of application: The standard will be applied from the beginning of the fiscal year ending December 2022.」
収益認識及び時価算定に関する新会計基準等を2022年12月期の期首から適用する予定を初めて記載している。