Adoption of Revenue Recognition and Fair Value Measurement Standards
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
126 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year, and applied the new accounting policies prescribed by the implementation guidance prospectively. This change had no effect on the consolidated financial statements.」
The company applied the implementation guidance for the fair value measurement accounting standard from the beginning of the fiscal year, stating that it had no effect on the consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition and other standards from the beginning of the first quarter of the current consolidated fiscal year, and now recognizes revenue 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 application of the revenue recognition accounting standard and other standards had no effect on profit or loss for the cumulative third quarter of the current consolidated fiscal year. The company also applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current consolidated fiscal year, and applied the new accounting policies prescribed by the fair value measurement accounting standard and other standards prospectively. This had no effect on the quarterly consolidated financial statements.」
The company has continued to disclose the application of the revenue recognition accounting standard and the fair value measurement accounting standard and other standards, stating that they had no effect on profit or loss or the financial statements for the cumulative third quarter. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition and other standards from the beginning of the first quarter of the current consolidated fiscal year, and now recognizes revenue 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 application of the revenue recognition accounting standard and other standards had no effect on profit or loss for the cumulative second quarter of the current consolidated fiscal year. The company also applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter of the current consolidated fiscal year, and applied the new accounting policies prescribed by the fair value measurement accounting standard and other standards prospectively. This had no effect on the quarterly consolidated financial statements.」
The company has continued to disclose the application of the revenue recognition accounting standard and the fair value measurement accounting standard and other standards, stating that they had no effect on profit or loss or the financial statements for the second quarter. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the first quarter of the current consolidated fiscal year, and now recognizes revenue 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 application of the revenue recognition accounting standard and other standards had no effect on profit or loss for the cumulative first quarter of the current consolidated fiscal year. The company also applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year, and applied the new accounting policies prescribed by the fair value measurement accounting standard and other standards prospectively. This had no effect on the quarterly consolidated financial statements.」
The company applied the revenue recognition accounting standard and the fair value measurement accounting standard and other standards from the beginning of the first quarter of the current consolidated fiscal year. It stated that neither had any effect on profit or loss for the quarter or the quarterly consolidated financial statements.