Adoption of New Accounting Standards for Revenue Recognition and Fair Value Measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
126 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the 24th fiscal year. Accordingly, the key management indicators and other information for the 24th fiscal year and subsequent periods reflect application of those accounting standards.」
Reiterates that the Revenue Recognition Standard and other standards have been applied from the beginning of the 24th fiscal year. - FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the 24th fiscal year. Accordingly, the key management indicators and other information for the 24th fiscal year reflect application of those accounting standards.」
Reiterates that the Revenue Recognition Standard and other standards have been applied from the beginning of the 24th fiscal year. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards have been applied from the beginning of the first quarter accounting period. 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 Revenue Recognition Standard and the Fair Value Measurement Standard and other standards continue to be applied, with no impact on profit or loss for the cumulative third-quarter period or on the quarterly financial statements. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the first quarter accounting period. 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 other standards have also been applied from the beginning of the first quarter 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 other standards will be applied prospectively.」
The revenue recognition standard and the fair value measurement standard have been applied from the beginning of the first quarter accounting period. The application of the revenue recognition standard had no impact on profit or loss for the cumulative period, and the fair value measurement standard and other standards had no impact on the quarterly financial statements.