Adoption of accounting standards for revenue recognition and fair value measurement
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
126 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current fiscal year, and the new accounting policy prescribed by the guidance will be applied prospectively. This change had no impact on the quarterly consolidated financial statements for either the third quarter or the cumulative third quarter of the current fiscal year.」
The company reconfirms that the Implementation Guidance on Accounting Standard for Fair Value Measurement had no impact on the quarterly consolidated financial statements for the third quarter of the current fiscal year. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current fiscal year, and the new accounting policy prescribed by the guidance will be applied prospectively. This change had no impact on the quarterly consolidated financial statements for either the second quarter or the cumulative second quarter of the current fiscal year.」
The company reconfirms that the Implementation Guidance on Accounting Standard for Fair Value Measurement had no impact on the quarterly consolidated financial statements for the second quarter of the current fiscal year. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Accounting Standard Implementation Guidance) was applied from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policy prescribed by the guidance will be applied prospectively. This change had no impact on the quarterly consolidated financial statements for either the first quarter or the cumulative first quarter of the current fiscal year.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the current quarter, but it is stated that it had no impact on the quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「As a result, there was no impact on profit or loss for the cumulative third quarter of the current fiscal year. There was also no impact on the opening balance of retained earnings for the current fiscal year. / There was no impact on the quarterly consolidated financial statements.」
The company reconfirms in the third quarter that the Accounting Standard for Revenue Recognition and the Fair Value Measurement Accounting Standard, applied from the first quarter, had no impact on the financial statements or other information. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards were applied from the beginning of the first quarter of the current 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. …As a result, there was no impact on profit or loss for the cumulative first quarter of the current fiscal year. There was also no impact on the opening balance of retained earnings for the current fiscal year. / The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Accounting Standard) and other standards were applied from the beginning of the first quarter of the current fiscal year. …There was no impact on the quarterly consolidated financial statements.」
The Accounting Standard for Revenue Recognition and the Fair Value Measurement Accounting Standard were applied from the beginning of the first quarter of the current fiscal year. It states that neither application of the revenue recognition standard had any impact on profit or loss for the quarter or opening retained earnings, nor application of the fair value measurement standard had any impact on the quarterly consolidated financial statements.