Application of the Accounting Standards for Revenue Recognition and Fair Value Measurement
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023.
128 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and decided to apply prospectively the new accounting policies prescribed by the implementation guidance, in accordance with the transitional treatment set out in paragraph 27-2 of the implementation guidance. This had no impact on the consolidated financial statements.」
The company continues to apply the implementation guidance for the accounting standard for fair value measurement from the beginning of the current fiscal year and stated that there was no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and decided to apply prospectively the new accounting policies prescribed by the implementation guidance. There was no impact on the quarterly consolidated financial statements for the cumulative period of the third quarter.」
The company continues to apply in the third quarter the implementation guidance for the accounting standard for fair value measurement adopted from the beginning of the first quarter and stated that there was no impact on the financial statements. - FY2023-Q1RestatedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year and decided to apply prospectively the new accounting policies prescribed by the implementation guidance. There was no impact on the quarterly consolidated financial statements for the cumulative period of the first quarter.」
The company continues to apply the implementation guidance for the accounting standard for fair value measurement from the beginning of the first quarter and stated that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now 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 in the third quarter the revenue recognition accounting standard adopted from the beginning of the first quarter. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now 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 in the second quarter the revenue recognition accounting standard adopted from the beginning of the first quarter. It stated that there was no impact on profit or loss for the cumulative period or on the opening balance of retained earnings. - FY2022-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition and other standards from the beginning of the first quarter and now recognizes revenue when control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange for those goods or services.」
The company applied the revenue recognition accounting standard from the beginning of the first quarter of the current fiscal year and changed to a method of recognizing revenue when control is transferred to the customer. It also applied the accounting standards for fair value measurement and related standards, but stated that there was no impact on the financial statements for the cumulative period of the quarter.