Future Application of Accounting Standards for Tax Effects and Revenue Recognition
First written in FY2019. 4 of 11 entries say "Restated". Latest entry: FY2026-H1.
12 other companies' latest entry also says "Achieved".
- FY2026-H1AchievedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
The company applied the accounting standards concerning income taxes and related matters, which had been scheduled for application in the previous fiscal year, from the beginning of the current interim consolidated accounting period. It was stated that there was no impact on the interim consolidated financial statements. - FY2025Addition of an accounting standard not yet appliedAnnual report
「The Accounting Standard for Income Taxes, Local Taxes and Business Taxes and related standards will be applied from the beginning of the fiscal year ending February 2026. ... The Accounting Standard for Leases and related standards will be applied from the beginning of the fiscal year ending February 2029.」
The company newly disclosed plans to apply the accounting standards concerning tax expenses and related matters from the beginning of the fiscal year ending February 2026, and the lease accounting standards and related standards from the beginning of the fiscal year ending February 2029. - FY2024AdvancedAnnual 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.」
The company applied the Application Guidance on the Fair Value Measurement Standard, which had been scheduled for application in the previous fiscal year, from the beginning of the current consolidated fiscal year. It was stated that there was no impact on the consolidated financial statements. - FY2023Addition of planned application of an accounting standard not yet appliedAnnual report
「The planned application date for the Application Guidance on the Accounting Standard for Fair Value Measurement is the beginning of the fiscal year ending February 2024, while the planned application date for the Accounting Standard for Income Taxes, Local Taxes and Business Taxes and related standards is the beginning of the fiscal year ending February 2026.」
In addition to the previously disclosed application of the Revenue Recognition Standard and related standards, the company disclosed the planned prospective application of the Application Guidance on the Fair Value Measurement Standard and the accounting standards concerning tax-effect accounting and related matters. - FY2023-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards have been applied from the beginning of the first quarter consolidated accounting period. Accordingly, the key management indicators and other information for the six months ended the second quarter and the second quarter consolidated accounting period reflect application of those accounting standards and related standards. There was no impact on the key management indicators and other information.」
The company reconfirmed that it had applied the Revenue Recognition Standard and related standards from the beginning of the first quarter consolidated accounting period and that there was no impact on the key management indicators and other information. - FY2023-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards have been applied from the beginning of the first quarter consolidated accounting period. Accordingly, the key management indicators and other information for the six months ended the second quarter and the second quarter consolidated accounting period reflect application of those accounting standards and related standards. There was no impact on the key management indicators and other information.」
The company reconfirmed that it had applied the Revenue Recognition Standard from the beginning of the first quarter consolidated accounting period and that there was no impact on the key management indicators and other information. - FY2023-Q1AdvancedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards have been applied from the beginning of the first quarter consolidated accounting period. Accordingly, 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. The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards have also been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards have been applied prospectively.」
The company applied the Revenue Recognition Standard and related standards and the Fair Value Measurement Standard and related standards, which had been scheduled for application in the previous fiscal year, from the beginning of the first quarter consolidated accounting period. Neither had an impact on the quarterly consolidated financial statements, and advance receipts were presented as contract liabilities. - FY2022RestatedAnnual report
「To be applied from the beginning of the fiscal year ending February 2023.」
The company reiterated that it planned to apply the Accounting Standard for Revenue Recognition and related standards, as well as the Accounting Standard for Fair Value Measurement and related standards, from the beginning of the fiscal year ending February 2023, and that the impact was under evaluation. - FY2020-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Financial position figures are compared with those at the end of the previous consolidated fiscal year after retrospective treatment.」
The company reiterated that it had applied the revised tax-effect accounting standards from the beginning of the first quarter consolidated accounting period and that comparisons were made using figures after retrospective treatment. - FY2020-Q1AdvancedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The application of the revised tax-effect accounting standards, which had been scheduled for the previous fiscal year, began at the start of the first quarter accounting period on 1 March 2019. The Accounting Standard for Revenue Recognition remained scheduled for application from the beginning of the fiscal year ending February 2023. - FY2019First statedAnnual report
「The Application Guidance on Accounting Standards for Tax Effect Accounting and other standards will be applied from the beginning of the fiscal year ending February 2020.」
The company first disclosed that it planned to apply the revised Application Guidance on Accounting Standards for Tax Effect Accounting from the beginning of the fiscal year ending February 2020, and the Accounting Standard for Revenue Recognition and other standards from the beginning of the fiscal year ending February 2023.