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SanBio (4592) · FactRestated

Adoption of Revenue Recognition and Fair Value Measurement Standards

First written in FY2023-Q1. 6 of 7 entries say "Restated". Latest entry: FY2024-Q3.

7entries
2years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2024-Q32022: 320222023: 42023
Same theme, other companies
Simultaneous application of the Revenue Recognition and Fair Value Measurement Accounting StandardsA theme 199 companies write about · 7 as a headwind · 2 as a tailwind

126 other companies' latest entry also says "Restated".

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Showing 14 of the 199 companies compared. The sentences above are computed from all 199.
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  1. FY2024-Q3RestatedAnnual report

    「The Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the guidance are to be applied prospectively. This has no impact on the quarterly consolidated financial statements.」

    The guidance on the Accounting Standard for Fair Value Measurement has been applied, and it has been reconfirmed that there is no impact on the quarterly consolidated financial statements.
  2. FY2024-Q2RestatedAnnual report

    「The Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the guidance are to be applied prospectively. This has no impact on the quarterly consolidated financial statements.」

    The guidance on the Accounting Standard for Fair Value Measurement has been applied from the beginning of the current quarter, and it has been reconfirmed that there is no impact on the quarterly consolidated financial statements.
  3. FY2024-Q1RestatedAnnual report

    「The Guidance on Accounting Standard for Fair Value Measurement has been applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the guidance are to be applied prospectively. This has no impact on the quarterly consolidated financial statements.」

    The guidance on the Accounting Standard for Fair Value Measurement has been applied from the beginning of the current quarter, and it has been reconfirmed that there is no impact on the financial statements.
  4. FY2023RestatedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards have been applied from the beginning of the current consolidated fiscal year. Accordingly, 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.」

    It is explained that the Accounting Standard for Revenue Recognition and the Accounting Standard for Fair Value Measurement were applied from the beginning of the current consolidated fiscal year, with no impact on the financial statements.
  5. FY2023-Q3RestatedAnnual report

    「The application of the Accounting Standard for Revenue Recognition and related standards had no impact on the quarterly consolidated financial statements. / This also had no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Revenue Recognition and the Accounting Standard for Fair Value Measurement are being applied, and the explanation that they had no impact on the quarterly consolidated financial statements has been reconfirmed.
  6. FY2023-Q2RestatedAnnual report

    「The application of the Accounting Standard for Revenue Recognition and related standards had no impact on the quarterly consolidated financial statements. / This also had no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Revenue Recognition and the Accounting Standard for Fair Value Measurement continue to be applied in the current quarter, and the explanation that they had no impact on the quarterly consolidated financial statements has been reconfirmed.
  7. FY2023-Q1First statedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards were applied from the beginning of the current first quarter of the consolidated fiscal period. Revenue is now recognised 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 and related standards were applied from the beginning of the current first quarter of the consolidated fiscal period, and the new accounting policies prescribed by the fair value measurement standards and related standards are being applied prospectively.」

    The Accounting Standard for Revenue Recognition and the Accounting Standard for Fair Value Measurement were applied from the beginning of the current first quarter. It is stated that there was no impact on the quarterly consolidated financial statements.
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