Implementation of the Accounting Standards for Tax Effect Accounting and Revenue Recognition
First written in FY2018. 3 of 6 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2025: 8 of 80 companies on the "Worse" side.
47 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「We have applied the Accounting Standard for Corporate Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period under review.」
The 2022 revised accounting standards related to income taxes and other standards were applied from the beginning of the current interim consolidated fiscal year, with no impact on the financial statements. - FY2022-Q2RestatedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards 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.」
The application of the accounting standard for revenue recognition and related standards from the beginning of the first quarter of the consolidated fiscal year has been reconfirmed, with no impact on the cumulative second-quarter period or retained earnings at the beginning of the period. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter of the current 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.」
The accounting standard for revenue recognition and related standards were applied from the beginning of the first quarter of the consolidated fiscal year, with no impact from the adoption on the cumulative quarterly period or retained earnings at the beginning of the period. - FY2021RestatedAnnual report
「The accounting standard for revenue recognition and related standards will be applied from the beginning of the fiscal year ending March 2022.」
The accounting standard for revenue recognition was scheduled to be applied from the beginning of the fiscal year ending March 2022 and had not been applied as of the end of the fiscal year, as reconfirmed. - FY2019-Q1AchievedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards have been applied from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised standards related to tax effect accounting began to be applied from the beginning of the first quarter of the consolidated fiscal year beginning 1 April 2018. The planned adoption of the standards related to revenue recognition remains outstanding. - FY2018First statedAnnual report
「The implementation date for the application guidance on accounting standards for tax effect accounting and related standards will be the beginning of the fiscal year ending March 2019. The implementation date for the accounting standard for revenue recognition and related standards will be the beginning of the fiscal year ending March 2022.」
The disclosure states that standards related to tax effect accounting will be applied from the beginning of the fiscal year ending March 2019, and standards related to revenue recognition from the beginning of the fiscal year ending March 2022.