Adoption of the revenue recognition and fair value measurement accounting standards
First written in FY2022-Q2. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
12 other companies' latest entry also says "Other".
- FY2023-Q1Additional application of the Implementation Guidance on Fair Value MeasurementAnnual 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.」
時価算定会計基準適用指針を当第1四半期連結会計期間の期首から適用した。四半期連結財務諸表への影響はないとされた。 - FY2022RestatedAnnual report
「「収益認識に関する会計基準」等を当連結会計年度の期首から適用し、約束した財又はサービスの支配が顧客に移転した時点で、当該財又はサービスと交換に受け取ると見込まれる金額で収益を認識することとしています。」
収益認識会計基準及び時価算定会計基準の適用が通期でも継続して開示され、財務諸表への影響はないとされた。 - FY2022-Q2First statedAnnual report
「The Group applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the consolidated fiscal year and recognizes revenue 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.」
Discloses the application of the revenue-recognition and fair-value measurement standards from the beginning of the first-quarter consolidated accounting period.