Adoption of Revenue Recognition and Fair Value Measurement Standards
First written in FY2022-Q1. 6 of 8 entries say "Restated". Latest entry: FY2023.
126 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The Fair Value Measurement Implementation Guidance was applied from the beginning of the current consolidated fiscal year … This has no impact on the consolidated financial statements.」
The Fair Value Measurement Implementation Guidance was applied from the beginning of the fiscal year, and the Company continues to state that this has had no impact on the financial statements. - FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company continues to state that the Fair Value Measurement Implementation Guidance has been applied from the beginning of the fiscal year and that this has had no impact on the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Company continues to state that the Fair Value Measurement Implementation Guidance has been applied from the beginning of the fiscal year and that this has had no impact on the financial statements. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation 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 Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has no impact on the quarterly consolidated financial statements.」
The Fair Value Measurement Implementation Guidance was applied from the beginning of the first quarter of fiscal 2023. Although the new accounting policies were applied, the Company states that there was no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other standards were applied from the beginning of the current consolidated fiscal year, and the new accounting policies prescribed by the fair value measurement standards and other related standards are being applied prospectively.」
The Company disclosed that, in addition to the Revenue Recognition Standard, the Accounting Standard for Fair Value Measurement was applied from the beginning of the fiscal year ending December 2022 and that this had no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; the “Revenue Recognition Standard”) and other standards from the beginning of the first-quarter consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer.」
The Company continues to state that the Revenue Recognition Standard has been applied from the beginning of the first quarter of the consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; the “Revenue Recognition Standard”) and other standards from the beginning of the first-quarter consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer.」
The Company continues to state that the Revenue Recognition Standard has been applied from the beginning of the first quarter of the consolidated fiscal year. It states that the application had no impact on profit or loss for the cumulative second-quarter period or on retained earnings at the beginning of the period. - FY2022-Q1First statedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition and other standards from the beginning of the first quarter of the current consolidated fiscal year. Revenue is recognised 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 Revenue Recognition and the Accounting Standard for Fair Value Measurement were applied from the beginning of the first quarter of the current consolidated fiscal year. The application of the revenue recognition standard had no impact on profit or loss or retained earnings at the beginning of the period. Balance sheet presentation was changed from trade notes and accounts receivable to trade notes, accounts receivable and contract assets, and from advances received to contract liabilities.