Preparation for New Accounting Standards on Revenue Recognition and Fair Value Measurement
First written in FY2020. 6 of 8 entries say "Restated". Latest entry: FY2026.
38 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Our corporate group recognises revenue based on the five-step approach described below.」
The company continues to apply the five-step approach under the accounting standard for revenue recognition. - FY2024RestatedAnnual report
「Our corporate group recognises revenue based on the five-step approach described below.」
The company continues to apply the five-step approach under the accounting standard for revenue recognition. - FY2023-Q3RestatedAnnual report
「The Company has applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company has applied the new accounting policies prescribed by the guidance prospectively. As a result, there is no impact on the quarterly consolidated financial statements.」
The company continues to disclose that the implementation guidance for the accounting standard for fair value measurement was applied from the beginning of the first quarter of the current consolidated fiscal year and had no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and related standards from the beginning of the current first quarter of the consolidated fiscal year.」
The company continues to disclose that the accounting standards for revenue recognition and fair value measurement were applied from the beginning of the first quarter of the current consolidated fiscal year. The application had no impact on profit or loss or retained earnings during the cumulative third quarter of the current fiscal year. - FY2022-Q2RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and related standards from the beginning of the current first quarter of the consolidated fiscal year.」
The company continues to disclose that the accounting standards for revenue recognition and fair value measurement were applied from the beginning of the first quarter of the current consolidated fiscal year. The application had no impact on profit or loss or retained earnings during the cumulative second quarter of the current fiscal year. - FY2022-Q1AchievedAnnual report
「We have applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards from the beginning of the current first-quarter consolidated accounting period.」
The accounting standard for revenue recognition, previously scheduled to be applied from the beginning of the fiscal year ending March 2022, was actually applied from the beginning of the first quarter of the current consolidated fiscal year. The filing states that the application had no impact on profit or loss or retained earnings for the quarter. - FY2021RestatedAnnual report
「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company continues to plan to apply the new accounting standards for revenue recognition, fair value measurement and other matters from the beginning of the fiscal year ending March 2022, and is evaluating their impact. - FY2020First statedAnnual report
「The Accounting Standard for Revenue Recognition and the Implementation Guidance on the Accounting Standard for Revenue Recognition are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The revenue recognition standard is scheduled to be applied from the beginning of the fiscal year ending March 2022, and the five-step revenue recognition process, from identifying a contract through satisfying performance obligations, is presented. The accounting standards for fair value measurement and other matters are scheduled to be applied from the beginning of the fiscal year ending March 2022, while the disclosure standard for accounting estimates is scheduled to be applied from the end of the fiscal year ending March 2021.