Preparation for New Accounting Standards
First written in FY2020. 6 of 10 entries say "Advanced", first in FY2022-Q1. Latest entry: FY2026.
44 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The Accounting Standard for Accounting for Events after the Reporting Period and the Implementation Guidance on the Accounting Standard for Accounting for Events after the Reporting Period are scheduled to be applied from the beginning of the fiscal year ending March 2028. The amount of the impact is being assessed in preparing the consolidated financial statements.」
The company newly disclosed that the accounting standards and related guidance for events after the reporting period are scheduled to be applied from the beginning of the fiscal year ending March 2028 and that the impact is being assessed. Preparation for applying the new lease accounting standards is also continuing. - FY2026-H1AdvancedAnnual report
「The group has applied paragraph 7 of the Practical Solution on the Accounting and Disclosure under the Global Minimum Tax Rules (ASBJ Practical Issues Task Force No. 46, 22 March 2024) and has not recognized corporate income taxes relating to the amount of international minimum tax for the relevant fiscal year, including the current interim consolidated accounting period.」
The company states that it has applied the accounting and disclosure treatment for the global minimum tax rules and has not recognized corporate income taxes relating to the amount of international minimum tax for the relevant fiscal year. - FY2025AdvancedAnnual report
「The Accounting Standard for Leases (ASBJ Statement No. 34, 13 September 2024) and the Implementation Guidance on the Accounting Standard for Leases (ASBJ Guidance No. 33, 13 September 2024) are scheduled to be applied from the beginning of the fiscal year ending March 2028. The amount of the impact is being assessed in preparing the consolidated financial statements.」
The new lease accounting standards are scheduled to be applied from the beginning of the fiscal year ending March 2028, and the company is assessing the amount of the impact. - FY2025-H1AdvancedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period.」
The company actually applied the new standards relating to corporate income taxes and tax-effect accounting from the beginning of the current interim consolidated accounting period. It states that the change in accounting policies had no impact on the interim consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The company has applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) from the beginning of the first quarter of the consolidated fiscal year, and will apply the new accounting policies prescribed by the guidance prospectively in accordance with the transitional treatment specified in paragraph 27-2 of the guidance. There was no impact on the quarterly consolidated financial statements.」
The company continues to state that it applied the Fair Value Measurement Accounting Standard Implementation Guidance from the beginning of the first quarter of the consolidated fiscal year and that there was no impact on the financial statements. - FY2023-Q2RestatedAnnual report
「The company has applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) from the beginning of the first quarter of the consolidated fiscal year, and will apply the new accounting policies prescribed by the guidance prospectively in accordance with the transitional treatment specified in paragraph 27-2 of the guidance. There was no impact on the quarterly consolidated financial statements.」
The accounting policy of applying the implementation guidance for the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the consolidated fiscal year, together with the explanation that it has no impact on the financial statements, continues. - FY2023-Q1AdvancedAnnual report
「The company has applied the Implementation Guidance on the Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Accounting Standard Implementation Guidance”) from the beginning of the first quarter of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the guidance prospectively in accordance with the transitional treatment specified in paragraph 27-2 of the guidance.」
Regarding the implementation guidance for the Fair Value Measurement Accounting Standard, the company actually applied the new accounting policies from the beginning of the first quarter of the current consolidated fiscal year. It states that there was no impact on the financial statements. - FY2022-Q3RestatedAnnual report
「The Company applies the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “revenue recognition standard”) and related standards from the beginning of the first quarter of the consolidated fiscal year. Revenue is recognized 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.」
The accounting policy of applying the Revenue Recognition Accounting Standard from the beginning of the first quarter of the consolidated fiscal year continues. The company states that it had no impact on profit or loss for the cumulative third-quarter period. - FY2022-Q1AdvancedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year, and recognizes revenue 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. The company has applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」
The company actually applied the Revenue Recognition Accounting Standard and the Fair Value Measurement Accounting Standard, which had been described in the previous fiscal year as being in the preparation stage, from the beginning of the first quarter of the current consolidated fiscal year. It states that neither had an impact on the financial statements for the quarter. - FY2020First statedAnnual report
「The accounting standards for revenue recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact is being assessed in preparing the consolidated financial statements.」
The company indicated that new standards relating to revenue recognition, fair value measurement, disclosure of accounting policies and disclosure of accounting estimates were scheduled to be applied from the fiscal year ending March 2021 or the fiscal year ending March 2022.