Preparing to Apply the Revenue Recognition and Fair Value Measurement Accounting Standards
First written in FY2021. 4 of 7 entries say "Restated". Latest entry: FY2023-Q3.
125 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021) has been applied from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, the new accounting policies prescribed by the guidance are being applied prospectively. The application of the guidance has had no impact on the quarterly financial statements.」
Continued disclosure states that the Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter accounting period, with no impact on the financial statements. - FY2023-Q1AchievedAnnual report
「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” (ASBJ Guidance No. 31, 17 June 2021) has been applied from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance on Accounting Standard for Fair Value Measurement, the new accounting policies prescribed by the guidance are being applied prospectively.」
The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter accounting period of the fiscal year ending September 2023. It was stated that there was no impact on the quarterly financial statements. - FY2022RestatedAnnual report
「As a result, operating revenue and operating expenses for the fiscal year decreased by ¥623.083 million, but there was no impact on operating profit, ordinary profit or profit before income taxes for the year.」
It was disclosed that, following application of the revenue recognition accounting standard, operating revenue and operating expenses decreased by ¥623.083 million, with no impact on profit. - FY2022-Q3RestatedAnnual report
「As a result, operating revenue and operating expenses for the nine months ended 31 March decreased by ¥498.150 million, but there was no impact on operating profit, ordinary profit or profit before income taxes for the quarter.」
It was disclosed that, under the revenue recognition accounting standard applied from the beginning of the first quarter accounting period, operating revenue and operating expenses for the nine months ended 31 March also decreased by ¥498.150 million, with no impact on profit. - FY2022-Q2RestatedAnnual report
「As a result, operating revenue and operating expenses for the six months ended 31 March decreased by ¥332.755 million, but there was no impact on operating profit, ordinary profit or profit before income taxes for the quarter.」
It was disclosed that, under the revenue recognition accounting standard applied from the beginning of the first quarter accounting period, operating revenue and operating expenses for the six months ended 31 March decreased by ¥332.755 million, with no impact on profit. - FY2022-Q1AchievedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and related standards from the beginning of the first quarter. Revenue is recognized at the point when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
The revenue recognition accounting standard and other standards were applied from the beginning of the first quarter accounting period of the fiscal year ending September 2022. It was disclosed that transactions conducted as an agent are presented on a net basis, reducing operating revenue and operating expenses by ¥163.294 million each, with no impact on operating profit or other profit figures. - FY2021First statedAnnual report
「We will apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending September 2022. The amount of the impact of applying these accounting standards on the financial statements is currently being assessed.」
Disclosed plans to apply the revenue recognition standard and the accounting standards concerning fair value measurement and related standards from the fiscal year ending September 2022.