Adoption of the revenue-recognition and fair-value measurement accounting standards
First written in FY2022-Q1. 4 of 6 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 (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement and applied the new accounting policy prospectively, but reconfirmed that there was no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement and applied the new accounting policy prospectively, but reconfirmed that there was no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual 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 prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The Company applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement from the beginning of the first quarter and applied the new accounting policy prospectively. It stated that there was no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「The Company applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards from the beginning of the consolidated fiscal year, and recognizes revenue at the amount expected to be received in exchange for the goods or services when control of the promised goods or services is transferred to the customer. The Company applied the transitional treatment prescribed in the proviso to Paragraph 84 of the Revenue Recognition Accounting Standard in applying the Revenue Recognition Accounting Standard and other standards, but there was no impact on profit or loss for the consolidated fiscal year.」
The Company reconfirmed that applying the Revenue Recognition Accounting Standard for the full fiscal year had no impact on profit or loss or the opening balance of retained earnings. - FY2022-Q3RestatedAnnual report
「However, there was no change from the previous revenue recognition method, and there was no impact on profit or loss for the cumulative third quarter of the current consolidated fiscal year.」
The Company reconfirmed that applying the Revenue Recognition Accounting Standard and other standards did not change the revenue recognition method or affect profit or loss for the cumulative third quarter. - FY2022-Q1First statedAnnual report
「The Company applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards from the beginning of the first quarter of the current consolidated fiscal year, and recognizes revenue at the amount expected to be received in exchange for the goods or services when control of the promised goods or services is transferred to the customer. However, there was no change from the previous revenue recognition method, and there was no impact on profit or loss for the cumulative first quarter of the current consolidated fiscal year.」
The Company applied the Revenue Recognition Accounting Standard and the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the current consolidated fiscal year, but stated that there was no change in the revenue recognition method and no impact on profit or loss.