Application of the Revenue Recognition and Fair Value Measurement Accounting Standards and Related Standards
First written in FY2022-Q3. 2 of 3 entries say "Advanced", first in FY2022. Latest entry: FY2023.
15 other companies' latest entry also says "Advanced".
- FY2023AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement and other guidance have been applied from the beginning of the fiscal year under review, and the new accounting policies prescribed by the implementation guidance have been applied prospectively.」
The implementation guidance for the accounting standards for fair value measurement was applied from the beginning of the fiscal year under review and reflected in the consolidated financial statements. - FY2022AdvancedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards have been applied from the beginning of the fiscal year under review. Revenue is recognized at the amount expected to be received in exchange for the goods or services when control of the promised goods or services is transferred to the customer.」
The Revenue Recognition Accounting Standard was applied from the beginning of the fiscal year under review and reflected in the full-year consolidated financial statements. The accounting standards and implementation guidance for fair value measurement were also applied from the beginning of the fiscal year. - FY2022-Q3First statedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards have been applied from the beginning of the first quarter accounting period. Revenue is recognized at the amount expected to be received in exchange for the goods or services when control of the promised goods or services is transferred to the customer.」
The Revenue Recognition Accounting Standard and other standards were applied from the beginning of the first quarter accounting period. The Company states that there was no impact on profit or loss or retained earnings at the beginning of the period.