Adoption of Revenue Recognition and Fair Value Measurement Standards
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
126 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「We applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) from the beginning of the first quarter accounting period. In accordance with the transitional treatment specified in Paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance will be applied prospectively. There was no impact on the quarterly financial statements.」
The company applied the implementation guidance for the accounting standard for fair value measurement from the beginning of the fiscal year and restated its accounting policy that there was no impact on the quarterly financial statements. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards have been applied from the beginning of the first quarter accounting period. Revenue is recognized at the amount expected to be received in exchange for the goods or services when control of the promised goods or services is transferred to the customer.」
The company restated its accounting policy of applying the Revenue Recognition Accounting Standard and other applicable standards from the beginning of the current fiscal year, and stated that there was no impact on profit or loss for the cumulative quarterly period. - FY2022-Q1First statedAnnual report
「We have applied the "Accounting Standard for Revenue Recognition" (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other applicable standards from the beginning of the first quarter accounting period. 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 application of the Revenue Recognition Accounting Standard and other applicable standards had no effect on net sales, gross profit, operating profit, ordinary loss or quarterly net loss before income taxes and other adjustments for the cumulative first-quarter period.」
The company applied the Revenue Recognition Accounting Standard from the beginning of the first quarter accounting period. It also applied the accounting standards for fair value measurement and related standards, and stated that there was no impact on the quarterly financial statements.