対応 to New Accounting Standards, Including Revenue Recognition and Fair Value Measurement
First written in FY2020. 4 of 8 entries say "Advanced", first in FY2022-Q1. Latest entry: FY2023-Q3.
18 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; hereinafter, the "Fair Value Measurement Accounting Guidance") was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the new accounting policies prescribed by the guidance have been applied prospectively. The impact on the quarterly consolidated financial statements was immaterial.」
The company reconfirmed that it applied the Fair Value Measurement Accounting Guidance from the beginning of the first quarter, would apply the new accounting policies prospectively, and that the impact on the financial statements was immaterial. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Guidance") was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the new accounting policies prescribed by the guidance have been applied prospectively. The impact on the quarterly consolidated financial statements was immaterial.」
The company continued applying the Fair Value Measurement Accounting Guidance and reconfirmed that its impact on the quarterly consolidated financial statements was immaterial. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Accounting Guidance") was applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Guidance, the new accounting policies prescribed by the guidance have been applied prospectively. The impact on the quarterly consolidated financial statements was immaterial.」
The company actually began applying the Fair Value Measurement Accounting Guidance from the beginning of the first quarter of the consolidated fiscal year. The impact on the financial statements was described as immaterial. - FY2022AdvancedAnnual report
「As a result, revenue for the consolidated fiscal year decreased by ¥6,971 million. The impact on operating profit, ordinary profit, profit before income taxes and the consolidated statement of cash flows was immaterial.」
The company applied the Revenue Recognition Accounting Standard and the Accounting Standard for Fair Value Measurement for the full fiscal year, as scheduled from the beginning of the fiscal year ending March 2022. Revenue decreased by ¥6,971 million under the Revenue Recognition Accounting Standard, but the impact on profit was described as immaterial. - FY2022-Q3RestatedAnnual report
「As a result, revenue for the nine months ended the third quarter decreased by ¥6,114 million. The impact on operating profit, ordinary profit and profit before income taxes was immaterial.」
The company continued applying the Revenue Recognition Accounting Standard adopted from the first quarter and quantified the impact on revenue for the nine months ended the third quarter as a ¥6,114 million decrease, while the impact on profit was immaterial. - FY2022-Q2AdvancedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is 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. As a result, revenue for the six months ended the second quarter decreased by ¥4,000 million. The impact on operating profit, ordinary profit and profit before income taxes was immaterial.」
The company continued applying the Revenue Recognition Accounting Standard and quantified the impact as a ¥4,000 million decrease in revenue for the six months ended the second quarter, while the impact on profit was immaterial. - FY2022-Q1AdvancedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. As a result, revenue for the six months ended the first quarter decreased by ¥1,978 million. The impact on operating profit, ordinary profit and profit before income taxes was immaterial. The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the consolidated fiscal year, and the new accounting policies prescribed by those standards have been applied prospectively.」
The new accounting standards concerning revenue recognition and fair value measurement that had been scheduled for application from the fiscal year ending March 2022 were actually applied from the beginning of the first quarter. Revenue decreased by ¥1,978 million under the Revenue Recognition Accounting Standard, but the impact on profit was immaterial, and the Accounting Standard for Fair Value Measurement had no impact on the financial statements. - FY2020First statedAnnual report
「The Accounting Standard for Revenue Recognition and the Implementation Guidance on Accounting Standard for Revenue Recognition were scheduled to be applied from the beginning of the fiscal year ending March 2022. The Accounting Standard for Fair Value Measurement and other standards were also scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company planned to apply new accounting standards concerning revenue recognition, fair value measurement, inventory valuation and financial instruments from the fiscal year ending March 2022. Disclosures of accounting estimates and other requirements were scheduled to be applied from the end of the fiscal year ending March 2021.