Adoption of New Accounting Standards for Revenue Recognition and Fair Value Measurement
First written in FY2022-Q2. 7 of 8 entries say "Restated". Latest entry: FY2025.
126 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The company and certain domestic consolidated subsidiaries apply the group consolidated taxation system.」
The company continues to apply the group tax sharing system and the related accounting treatment and disclosure for corporate taxes and tax-effect accounting. - FY2024-Q2RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」
The company continues to disclose the disaggregation of revenue arising from contracts with customers in relation to revenue recognition. - FY2024-Q1RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」
The company continues to disclose revenue arising from contracts with customers in relation to revenue recognition. - FY2023RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」
The company continues to disclose the accounting treatment for revenue recognition and revenue arising from contracts with customers. - FY2023-Q3RestatedAnnual report
「The company and certain domestic consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system from the first quarter of the fiscal year. Accordingly, the accounting treatment and disclosure of corporate and local corporate taxes and tax-effect accounting are governed by the "Accounting Treatment and Disclosure When Applying the Group Tax Sharing System"」
The company continues to transition from the consolidated taxation system to the group tax sharing system and to apply the related accounting treatment and disclosure for corporate taxes and tax-effect accounting. - FY2023-Q1RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers is presented in the notes to the financial statements under Segment Information and Other Notes.」
The company continues to disclose information on revenue recognition. - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the current fiscal year and recognize revenue at the amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」
The company continues to apply the revenue recognition accounting standard and has also changed the presentation to contract liabilities. The impact on the financial statements is considered immaterial. - FY2022-Q2First statedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020), among others, was applied from the beginning of the first quarter of the current consolidated fiscal year. 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.」
From the current fiscal year, the company applied the revenue recognition accounting standard and the fair value measurement accounting standard, making changes including presenting deferred revenue as a contract liability. The company states that the impact on the financial statements was immaterial in each case.