Limitations on year-on-year comparisons due to changes in accounting standards
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
126 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「As a result, because the accounting treatment of revenue differs from that in the nine months ended the third quarter of the previous fiscal year, the following discussion of financial position and operating results does not include changes in amounts or year-on-year changes (%).」
Because the accounting treatment differs from the same period of the previous year due to the application of the Accounting Standard for Revenue Recognition and related standards, the company continues not to include changes in amounts or year-on-year changes. - FY2022-Q2RestatedAnnual report
「As a result, because the accounting treatment of revenue differs from that in the six months ended the second quarter of the previous fiscal year, the following discussion of financial position and operating results does not include changes in amounts or year-on-year changes (%).」
Because the accounting treatment differs from the same period of the previous year due to the application of the Accounting Standard for Revenue Recognition and related standards, the company continues not to include changes in amounts or year-on-year changes. - FY2022-Q1First statedAnnual report
「As a result, because the accounting treatment of revenue differs from that in the first quarter of the previous fiscal year, the following discussion of financial position and operating results does not include changes in amounts or year-on-year changes (%).」
Because the accounting treatment differs from the same period of the previous year due to the application of the Accounting Standard for Revenue Recognition and the fair value measurement accounting standard, changes in amounts and year-on-year changes are not included in the discussion of operating results.