Application of the Accounting Standards for Revenue Recognition and Fair Value Measurement, among Others, and No Impact on the Financial Statements
First written in FY2022-Q2. 3 of 4 entries say "Restated". Latest entry: FY2025.
126 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「IFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027 Fiscal year ending November 2028 A new standard replacing IAS 1, the current accounting standard governing presentation and disclosure in financial statements」
The company continues to disclose that it plans to apply IFRS 18 from the fiscal year ending November 2028 and is considering the impact of its application on the consolidated financial statements. - FY2022RestatedAnnual report
「There is no impact on the consolidated financial statements.」
The company has reconfirmed its disclosure that, although it applies the accounting standard for revenue recognition, the accounting standard for fair value measurement and other standards, there is no impact on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「There is no impact on the quarterly consolidated financial statements.」
The company has reconfirmed its disclosure that, although it applies the accounting standard for revenue recognition, the accounting standard for fair value measurement and other standards, there is no impact on the quarterly consolidated financial statements. - FY2022-Q2First statedAnnual report
「The “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the first quarter of the fiscal year, with revenue 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. ... As there are no changes from the previous treatment, the application of the accounting standard for revenue recognition and other standards has no impact on the quarterly consolidated financial statements. ... The “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other standards have also been applied from the beginning of the first quarter of the fiscal year. ... There is no impact on the quarterly consolidated financial statements.」
The company disclosed that it applied the accounting standard for revenue recognition, the accounting standard for fair value measurement and other standards from the beginning of the first quarter, with no changes from the previous treatment and no impact on the quarterly consolidated financial statements.