Adoption of the revenue-recognition and fair-value measurement accounting standards
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.
126 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」
The accounting policy based on the implementation guidance for the accounting standard for fair value measurement was applied, and the absence of any impact on the financial statements is being reconfirmed. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) has been applied from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」
The accounting policy based on the implementation guidance for the accounting standard for fair value measurement was applied, and the absence of any impact on the financial statements is being reconfirmed. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Accounting Standard Implementation Guidance”) has been applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Accounting Standard Implementation Guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This has had no impact on the quarterly consolidated financial statements.」
A new accounting policy based on the implementation guidance for the accounting standard for fair value measurement was applied, but no impact on the quarterly consolidated financial statements was reported. - FY2022-Q3RestatedAnnual 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 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 change in accounting policies has no impact on the quarterly consolidated financial statements.」
The application of the accounting standards for revenue recognition and fair value measurement and the absence of any impact on the quarterly consolidated financial statements are being reconfirmed. - FY2022-Q2RestatedAnnual 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 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 change in accounting policies has no impact on the quarterly consolidated financial statements.」
The application of the accounting standard for revenue recognition and the absence of any impact on the quarterly consolidated financial statements are being reconfirmed. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards were applied from the beginning of the first quarter of the current 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. This change in accounting policy had no impact on the quarterly consolidated financial statements. The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019) and other standards were also applied from the beginning of the first quarter of the current consolidated fiscal year, and this change in accounting policy had no impact on the quarterly consolidated financial statements.」
New accounting standards for revenue recognition and fair value measurement were applied from the beginning of the current quarter, but no impact on the quarterly consolidated financial statements was reported.