Preparing to apply new accounting standards on revenue recognition and fair-value measurement
First written in FY2021. 4 of 7 entries say "Restated". Latest entry: FY2026.
44 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Accounting Standard for Leases (ASBJ Statement No. 34, 13 September 2024)」
The Company plans to apply the lease accounting standard from the beginning of the fiscal year ending March 2028 and is currently assessing the impact. The accounting standards for subsequent events and related standards are also scheduled to be applied from the same period. - FY2023-Q2RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in paragraph 27-2 of the Fair Value Measurement Guidance, the Company has applied the new accounting policies prescribed by the guidance prospectively. This change had no impact on the quarterly consolidated financial statements for the second quarter or the cumulative second quarter of the consolidated fiscal year.」
The Company continues to apply the Fair Value Measurement Guidance from the beginning of the fiscal year and states that there is no impact on the quarterly financial statements. - FY2023-Q1RestatedAnnual report
「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment specified in paragraph 27-2 of the Fair Value Measurement Guidance, the Company has applied the new accounting policies prescribed by the guidance prospectively. This change had no impact on the quarterly consolidated financial statements for the first quarter or the cumulative first quarter of the current consolidated fiscal year.」
The Company continues to apply the accounting standards for revenue recognition and fair value measurement and applied the Fair Value Measurement Guidance from the beginning of the current quarter. There is no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards from the beginning of the first quarter of the consolidated 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 is transferred to the customer.」
The Company continues to apply the Revenue Recognition Standard from the beginning of the first quarter of the consolidated fiscal year. The impact of its application on profit or loss for the cumulative third quarter and retained earnings at the beginning of the fiscal year is considered immaterial. - FY2022-Q2RestatedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards from the beginning of the first quarter of the consolidated 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 is transferred to the customer.」
The Company continues to apply the Revenue Recognition Standard from the beginning of the first quarter of the consolidated fiscal year. The impact of its application on profit or loss for the cumulative second quarter and retained earnings at the beginning of the fiscal year is considered immaterial. - FY2022-Q1AchievedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards from the beginning of the first quarter of the current consolidated 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 is transferred to the customer.」
The Company applied the Revenue Recognition Standard from the beginning of the first quarter of the consolidated fiscal year on 1 April 2021, moving from the preparation stage to the implementation stage. The fair value measurement accounting standards and related standards were also applied from the same beginning of the fiscal year. - FY2021First statedAnnual report
「The Accounting Standard for Revenue Recognition and the Implementation Guidance on Accounting Standard for Revenue Recognition are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The Company plans to apply the revenue recognition standards and related standards from the beginning of the fiscal year ending March 2022 and is currently assessing the impact.