Preparations for Adoption of the Revenue Recognition and Fair Value Measurement Accounting Standards in the Following Fiscal Year
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 Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was 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 Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Fair Value Measurement Accounting Standard applied from the beginning of the first quarter continues to be applied, and the company stated that it has no impact on the quarterly consolidated financial statements. - 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 Guidance”) was 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 Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Fair Value Measurement Accounting Standard applied from the beginning of the first quarter continues to be applied, and the company stated that it has no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual 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 of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The implementation guidance for the Fair Value Measurement Accounting Standard was applied from the beginning of the current first quarter. The company stated that applying the new accounting policy had no impact on the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「The Revenue Recognition Accounting Standard and related standards were applied from the beginning 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. As a result, applying the Revenue Recognition Accounting Standard and related standards had no impact on profit or loss.」
The Revenue Recognition Accounting Standard was applied from the beginning of the fiscal year, and the company confirmed for the full fiscal year that it had no impact on profit or loss. - FY2022-Q2RestatedAnnual report
「The Revenue Recognition Accounting Standard (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Accordingly, the key management indicators and other information for the cumulative second quarter and the second quarter of the current consolidated fiscal year reflect application of these accounting standards.」
The company continued to present in the second quarter the indicators based on the Revenue Recognition Accounting Standard applied from the beginning of the first quarter. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the Revenue Recognition Accounting Standard) and related standards were applied from the beginning of the current 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 Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the Fair Value Measurement Accounting Standard) and related standards were also applied from the beginning of the current first quarter of the consolidated fiscal year, and the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively.」
The Revenue Recognition Accounting Standard and Fair Value Measurement Accounting Standard, which had been disclosed in the previous fiscal year in connection with preparations for adoption in the following fiscal year, were applied from the beginning of the first quarter of the fiscal year ending March 2022. The company stated that neither had an impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「The Accounting Standard for Revenue Recognition and related standards will be applied from the beginning of the fiscal year ending March 2022. The amount of the impact on the consolidated financial statements from applying the Accounting Standard for Fair Value Measurement and related standards is currently being assessed.」
The company disclosed for the first time its policy of applying the new accounting standards for revenue recognition and fair value measurement from the beginning of the fiscal year ending March 2022, and stated that it was assessing the impact on the financial statements.