Preparation for New Accounting Standards
First written in FY2020. 5 of 12 entries say "Restated". Latest entry: 2026-03-03.
11 other companies' latest entry also says "Advanced".
- 2026-03-03AdvancedGeneral Meetings of Shareholders
「Revisions to the Accounting Standard for Leases (Accounting Standard No. 34, 13 September 2024, Accounting Standards Board of Japan), the Implementation Guidance on Accounting Standard for Leases (Implementation Guidance No. 33, 13 September 2024, Accounting Standards Board of Japan), and other related accounting standards, implementation guidance, practical response reports, and transfer guidance」
The company specifically states that the new accounting standards and related guidance have not yet been applied, are scheduled to be applied from the beginning of the fiscal year ending December 2028, and are currently being assessed for their impact. The canonical thread remains unchanged. - FY2025-H1AdvancedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Resident Taxes, and Business Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
新たな会計基準の適用準備から進み、法人税等に関する2022年改正会計基準等を当中間連結会計期間の期首から実際に適用した。会計方針変更による中間連結財務諸表への影響はないとしている。 - FY2023RestatedAnnual report
「「時価の算定に関する会計基準の適用指針」（企業会計基準適用指針第31号 2021年６月17日。以下「時価算定会計基準適用指針」という。）を当連結会計年度の期首から適用し、時価算定会計基準適用指針第27-２項に定める経過的な取扱いに従って、時価算定会計基準適用指針が定める新たな会計方針を将来にわたって適用することといたしました。なお、当該会計方針の変更による連結財務諸表への影響はありません。」
時価算定会計基準適用指針を期首から適用し、財務諸表への影響はないとする状態を継続している。 - FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement 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 Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
時価算定会計基準適用指針を第1四半期連結会計期間の期首から適用し、財務諸表への影響はないとする状態を継続している。 - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement 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 Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
前四半期から、時価算定会計基準適用指針を第1四半期連結会計期間の期首から適用する状態を継続して記載している。 - FY2023-Q1AchievedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) 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 Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
前年度に2023年12月期首からの適用予定としていた時価算定会計基準の適用指針を、2023年1月1日から実際に適用した。財務諸表への影響はないとしている。 - FY2022ReframedAnnual report
「「時価の算定に関する会計基準の適用指針」の適用予定日 2023年12月期の期首から適用します。」
収益認識会計基準等の適用後、新たに時価算定会計基準の適用指針について2023年12月期首からの適用予定と、影響額を評価中であることを記載している。 - FY2022-Q3RestatedAnnual 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.」
収益認識会計基準等を第1四半期連結会計期間の期首から適用する状態を継続して記載している。当第3四半期連結累計期間の損益への影響はないとしている。 - FY2022-Q2RestatedAnnual 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.」
第1四半期連結会計期間の期首から収益認識会計基準等を適用する状態を継続して記載している。当第2四半期累計期間の損益への影響はないとしている。 - FY2022-Q1AdvancedAnnual report
「We adopted the Accounting Standard for Revenue Recognition and related 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 transfers to the customer.」
適用準備段階から進み、収益認識会計基準等を2022年1月1日から実際に適用した。不動産販売取引のうち代理人に該当する取引は、対価総額から売上原価を控除した純額で収益認識する方法へ変更された。 - FY2021AdvancedAnnual report
「The Accounting Standard for Disclosure of Accounting Estimates was applied from the consolidated financial statements for the year-end of the current consolidated fiscal year, and notes concerning significant accounting estimates are included in the consolidated financial statements.」
新会計基準の準備段階から進み、会計上の見積りの開示に関する会計基準を当年度末の連結財務諸表から実際に適用した。 - FY2020First statedAnnual report
「The Accounting Standard for Revenue Recognition and related guidance will be applied from the beginning of the fiscal year ending December 2022.」
The planned adoption dates for new standards on revenue recognition, fair value measurement and disclosure of accounting estimates were first disclosed, with the impact still under evaluation or undetermined.