Adoption of Revenue Recognition and Fair Value Measurement Standards
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
126 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards. 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.」
収益認識会計基準の適用を継続しており、当第３四半期累計期間の損益及び利益剰余金への影響はないと記載している。 - FY2022-Q1First statedAnnual 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 is transferred to the customer.」
The revenue recognition standards were adopted from the beginning of the first quarter. The fair value measurement standards were also adopted from the first quarter, with no impact on the quarterly financial statements.