Application of Revenue Recognition and Fair Value Measurement Accounting Standards
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
126 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and other relevant standards from the beginning of the fiscal year. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services is transferred to the customer. The impact of this change on the financial statements for the fiscal year is immaterial.」
The Company continued to disclose its application of the revenue recognition standard and the fair value measurement standard and other relevant standards for the full fiscal year, stating that the impact of the revenue recognition standard was immaterial and that the fair value measurement standard had no impact. - FY2022-Q3RestatedAnnual report
「The impact of this change on the quarterly financial statements for the third quarter is immaterial.」
The Company continued to apply the revenue recognition standard, stating that its impact on the quarterly financial statements for the third quarter was immaterial and that application of the fair value measurement standard and other relevant standards had no impact. - FY2022-Q2RestatedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and other relevant standards from the beginning of the first quarter accounting period. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services is transferred to the customer. The impact of this change on the quarterly financial statements for the second quarter is immaterial.」
The Company continued to disclose its application of the revenue recognition standard and the fair value measurement standard and other relevant standards, stating that the impact of the revenue recognition standard on the financial statements was immaterial and that the fair value measurement standard had no impact. - FY2022-Q1First statedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other relevant standards from the beginning of the first quarter accounting period. Accordingly, the key management indicators and other information for the cumulative first-quarter period reflect application of these standards. The impact of this change on the quarterly financial statements for the first quarter is immaterial. The Company also applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Standard”) and other relevant standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the Company decided to apply the new accounting policies prescribed by the Fair Value Measurement Standard and other relevant standards prospectively. The impact of this change on the quarterly financial statements for the first quarter is immaterial.」
The Company applied the revenue recognition standard and the fair value measurement standard and other relevant standards from the beginning of the first quarter accounting period. It stated that the impact of the revenue recognition standard was immaterial and that the fair value measurement standard had no impact.