Preparation for the Adoption of New Accounting Standards on Accounting for Income Taxes and Revenue Recognition
First written in FY2018. 9 of 12 entries say "Restated". Latest entry: FY2026-H1.
33 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Income taxes are calculated by reasonably estimating the effective tax rate after application of tax-effect accounting to profit before income taxes for the fiscal year including the six-month period, and multiplying interim profit before income taxes by the estimated effective tax rate. However, if calculating income taxes using the estimated effective tax rate would produce a materially unreasonable result, the statutory effective tax rate is used.」
The company continues to apply the interim reporting method under which income taxes are calculated using the estimated effective tax rate. - FY2023RestatedAnnual 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 59th fiscal year. Accordingly, the key management indicators and other information for the 59th fiscal year and subsequent periods are based on the indicators and other information after application of those standards.」
The company continues to disclose that it has applied the Revenue Recognition Standard from the beginning of the 59th fiscal year. - FY2022RestatedAnnual report
「The company has 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 the goods or services when control of the promised goods or services is transferred to the customer.」
The company continues to disclose that it has applied the Revenue Recognition Standard from the beginning of the fiscal year. The impact on profit or loss was immaterial. - FY2022-Q3RestatedAnnual 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. Accordingly, the key management indicators and other information for the nine months ended the third quarter and the third quarter are based on the indicators and other information after application of those standards.」
The company continues to disclose that it has applied the Revenue Recognition Standard from the beginning of the first quarter. - FY2022-Q2RestatedAnnual report
「The company has 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. Revenue is recognized at the amount expected to be received in exchange for the goods or services when control of the promised goods or services is transferred to the customer.」
The company continues to disclose that it has applied the Revenue Recognition Standard from the beginning of the first quarter. The impact on profit or loss for the six months ended the second quarter was immaterial. - FY2022-Q1AchievedAnnual report
「The company has 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. Revenue is recognized at the amount expected to be received in exchange for the goods or services when control of the promised goods or services is transferred to the customer.」
The company actually applied the accounting standard for revenue recognition from the beginning of the first quarter. The impact of its application on profit or loss for the quarter was immaterial. - FY2021RestatedAnnual report
「(2) Scheduled date of adoption We will apply the standard from the beginning of the fiscal year ending June 2022. (3) Impact of adopting the accounting standard and related standards The impact on the financial statements of applying the Accounting Standard for Revenue Recognition and related standards is currently being assessed.」
The company plans to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending June 2022 and continues to assess the impact. - FY2020RestatedAnnual report
「(2) Scheduled date of adoption We will apply the standard from the beginning of the fiscal year ending June 2022. (3) Impact of adopting the accounting standard and related standards The impact on the financial statements of applying the Accounting Standard for Revenue Recognition and related standards is currently being assessed.」
The company plans to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending June 2022 and continues to assess the impact on the financial statements. - FY2019-Q3RestatedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter, and present deferred tax assets under investments and other assets.」
The company continues to disclose that it has applied the accounting standards for tax-effect accounting from the beginning of the first quarter and changed the presentation category for deferred tax assets. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other relevant standards from the beginning of the first quarter accounting period. Key management indicators and other data for the cumulative second quarter period of the previous fiscal year and the previous fiscal year have been presented after retrospective application of those accounting standards and other relevant standards.」
The Company continued to disclose that the accounting standards and other relevant standards relating to tax-effect accounting were adopted from the beginning of the first quarter accounting period and applied retrospectively to comparative indicators. - FY2019-Q1AdvancedAnnual report
「We have applied the "Partial Amendments to the Accounting Standard for Tax Effect Accounting" (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter accounting period of the current fiscal year, and deferred tax assets are presented under investments and other assets.」
The Company adopted the accounting standards and guidance relating to tax-effect accounting from the beginning of the first quarter accounting period of the 56th fiscal year and changed the presentation classification of deferred tax assets. The Accounting Standard for Revenue Recognition had not yet been adopted in this filing. - FY2018First statedAnnual report
「Scheduled date of adoption The standards will be adopted from the beginning of the fiscal year ending June 2022. The Company is currently assessing the impact on the financial statements of adopting the Accounting Standard for Revenue Recognition and other relevant standards.」
The Company plans to adopt the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending June 2022 and is currently assessing the impact on the financial statements. It also states that the application guidance for tax-effect accounting is scheduled to be adopted from the beginning of the fiscal year ending June 2019.