Response to the Accounting Standards for Tax Effect Accounting and Revenue Recognition
First written in FY2018. 6 of 11 entries say "Restated". Latest entry: FY2026.
33 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Accounting Standard for Leases and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2028.」
The company continues to disclose that it plans to apply the lease accounting standards and related requirements from the beginning of the fiscal year ending March 2028 and is evaluating the impact. - FY2025AdvancedAnnual report
「The Accounting Standard for Leases and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2028.」
The company plans to apply the lease accounting standards and related requirements from the beginning of the fiscal year ending March 2028, and is currently evaluating the impact. - FY2023AdvancedAnnual report
「The Accounting Standard for Current Income Taxes, Local Income Taxes and Business Taxes and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2025.」
The company discloses that the new accounting standards and related requirements for tax-effect accounting are scheduled to be applied from the beginning of the fiscal year ending March 2025. - FY2022-Q3RestatedAnnual report
「As a result, for the cumulative consolidated nine-month period, net sales decreased by ¥432.262 million, cost of sales decreased by ¥410.114 million, and operating income, ordinary income and profit before income taxes each decreased by ¥22.148 million.」
The company discloses the impact of the revenue recognition accounting standard, applied from the beginning of the first quarter of the fiscal year, on net sales, cost of sales and profit for the cumulative third-quarter period. - FY2022-Q2RestatedAnnual report
「As a result, revenue for the six months ended the second quarter decreased by ¥251.733 million, cost of sales decreased by ¥237.762 million, and operating profit, ordinary profit, and profit before income taxes decreased by ¥13.970 million each.」
The company disclosed the impact of the Revenue Recognition Standard, applied from the beginning of the first quarter of the consolidated fiscal year, on revenue and profit for the six months ended the second quarter. - FY2022-Q1AchievedAnnual report
「The “Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan, Accounting Standard No. 29, 31 March 2020; hereinafter the “Revenue Recognition Standard”) and other standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. Revenue is recognized at the point when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
The Revenue Recognition Standard and other standards, whose application had been scheduled and whose impact had been under assessment through the previous period, were applied from the beginning of the first quarter of the current consolidated fiscal year. As a result, revenue decreased by ¥149.694 million and operating profit and other income decreased by ¥5.327 million. - FY2020RestatedAnnual report
「The amount of the impact on the consolidated financial statements from applying the Accounting Standard for Revenue Recognition and related guidance is currently under assessment.」
The accounting standard for revenue recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022, and the impact continues to be assessed. - FY2019-Q3RestatedAnnual report
「The “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan, Accounting Standard No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The amendments related to tax-effect accounting and the presentation methods applied from the beginning of the first quarter of the consolidated fiscal year have continued to be applied in the third-quarter report. - FY2019-Q2RestatedAnnual report
「The “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan, Accounting Standard No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The amendments related to tax-effect accounting applied from the previous quarter, including their application and presentation methods, have continued to be applied in the current second-quarter report. - FY2019-Q1AdvancedAnnual report
「The “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan, Accounting Standard No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised guidance related to tax-effect accounting, which had been scheduled for application in the previous period, was applied from the beginning of the first quarter of the current consolidated fiscal year, which began on 1 April 2018. - FY2018First statedAnnual report
「The “Guidance on Application of Accounting Standard for Tax Effect Accounting” and other guidance will be applied from the beginning of the fiscal year ending March 2019. The company is currently assessing the impact of applying the “Accounting Standard for Revenue Recognition” and other standards on the consolidated financial statements.」
The company plans to apply the revised guidance related to tax-effect accounting from the fiscal year ending March 2019, while the timing of application and impact of the accounting standard for revenue recognition remain under consideration.