Application of Revenue Recognition and Fair Value Measurement Accounting Standards
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023-Q2.
126 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the consolidated accounting period, and there is no impact on the quarterly consolidated financial statements as a result.」
The company continues to apply the Fair Value Measurement Implementation Guidance and explained that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter of the consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance have been applied prospectively. As a result, there is no impact on the quarterly consolidated financial statements.」
The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the period, and the company explained that there is no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards. 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.」
The company continues to apply the Revenue Recognition Standard and the fair value measurement standards, and explained that there is no impact on retained earnings or profit or loss for the cumulative third quarter of the current fiscal year. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Fair Value Measurement and other standards have been applied from the beginning of the first quarter accounting period, and the new accounting policies prescribed by the fair value measurement standards have been applied prospectively. The company does not hold financial instruments measured at fair value as amounts reported on the quarterly balance sheet, and therefore there is no impact on the quarterly financial statements.」
The company continues to apply the Revenue Recognition Standard and the fair value measurement standards. It explained that it holds no financial instruments subject to fair value measurement and that there is no impact on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「The company has 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 current 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 Revenue Recognition Standard and other standards were applied from the beginning of the first quarter accounting period. The company explained that there was no impact on the opening balance of retained earnings or profit or loss for the quarter.