Application of Revenue Recognition and Fair Value Measurement Standards in FY2022
First written in FY2021. 2 of 5 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q3.
123 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Company adopted 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 fiscal year and, in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, will apply the new accounting policy prescribed by the Fair Value Measurement Guidance prospectively.」
第1四半期連結会計期間の期首から適用した時価算定会計基準適用指針を継続適用しており、四半期連結財務諸表への影響はないと記載している。 - FY2023-Q2RestatedAnnual report
「The Company adopted 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 fiscal year and, in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, will apply the new accounting policy prescribed by the Fair Value Measurement Guidance prospectively.」
第1四半期連結会計期間の期首から適用した時価算定会計基準適用指針を継続適用しており、四半期連結財務諸表への影響はないと記載している。 - FY2023-Q1AchievedAnnual report
「The Company adopted 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 fiscal year and, in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance, will apply the new accounting policy prescribed by the Fair Value Measurement Guidance prospectively.」
前年度から予定されていた時価算定会計基準適用指針を当第1四半期連結会計期間の期首から適用した。四半期連結財務諸表への影響はないと記載している。 - FY2022-Q1AchievedAnnual report
「We have applied the “Accounting Standard for Revenue Recognition” (Accounting Standard No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year.」
前年度に予定していた収益認識に関する会計基準等を2022年1月1日から適用した。プリペイド及びギフトコードの収益認識方法を変更し、売上高等への影響額も開示している。 - FY2021First statedAnnual report
「The Accounting Standard for Revenue Recognition and related standards will be applied from the beginning of the fiscal year ending December 2022.」
First disclosed plans to apply the revenue-recognition and fair-value measurement standards and related guidance from the beginning of the fiscal year ending December 2022.