Preparing to Adopt New Accounting Standards for Revenue Recognition, Fair Value Measurement and Other Matters
First written in FY2021. 4 of 7 entries say "Restated". Latest entry: FY2023-Q3.
126 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The company 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 consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
第1四半期連結会計期間の期首から適用した時価算定会計基準適用指針を継続している。財務諸表への影響はないとしている。 - FY2023-Q2RestatedAnnual report
「The company 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 consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
第1四半期連結会計期間の期首から適用した時価算定会計基準適用指針を継続している。財務諸表への影響はないとしている。 - FY2023-Q1AchievedAnnual report
「The company 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 consolidated accounting period and will apply prospectively the new accounting policies prescribed by the Fair Value Measurement Guidance in accordance with the transitional treatment stipulated in paragraph 27-2 of the Fair Value Measurement Guidance.」
予定されていた新たな時価算定会計基準の適用を当第1四半期連結会計期間の期首から開始した。財務諸表への影響はないとしている。 - FY2022-Q3RestatedAnnual report
「The revenue recognition accounting standard and related standards were applied from the beginning of the first quarter, and revenue is recognized when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
2022年3月期首から適用した収益認識会計基準を第3四半期でも継続している。 - FY2022-Q2RestatedAnnual report
「The revenue recognition accounting standard and related standards were applied from the beginning of the first quarter, and revenue is recognized when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
2022年3月期首から予定していた収益認識会計基準の適用を開始し、その後の四半期でも適用を継続している。 - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition and related standards were applied from the beginning of the first quarter of the current 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 transfers to the customer.」
2022年3月期首から予定していた収益認識会計基準の適用を開始した。工事契約やPFI事業の収益認識方法を変更し、当四半期財務諸表への影響は軽微としている。 - FY2021First statedAnnual report
「The Accounting Standard for Revenue Recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. Revenue is recognized by applying the following 5 steps: Step 1, identify the contract with a customer; Step 2, identify the performance obligations in the contract; Step 3, determine the transaction price; Step 4, allocate the transaction price to the performance obligations in the contract; and Step 5, recognize revenue when or as the performance obligations are satisfied.」
The company planned to apply the revenue recognition and fair value measurement standards from the beginning of the fiscal year ending March 2022 and presented the 5-step revenue recognition model.