Application of the Accounting Standard for Revenue Recognition and the Accounting Standard for Fair Value Measurement
First written in FY2022-Q1. 1 of 4 entries say "Advanced", first in FY2023-Q1. Latest entry: FY2026.
126 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The new standard is scheduled to be applied from the beginning of the fiscal year ending March 2028.」
The new lease accounting standard and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2028. The impact on the financial statements continues to be evaluated. - FY2023-Q1AdvancedAnnual report
「The Implementation Guidance on the Accounting Standard for Fair Value Measurement was applied from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policy prescribed by the guidance was applied prospectively. The impact on the quarterly consolidated financial statements was immaterial.」
The implementation guidance for the fair value measurement accounting standard was applied from the beginning of the first quarter of fiscal 2022, and the new accounting policy was applied prospectively. The impact on the financial statements was considered immaterial. - FY2022-Q2Details of the impact of applying the accounting standardsAnnual report
「For the application of the revenue recognition accounting standard and other standards, the cumulative effect of retrospectively applying the new accounting policy before the beginning of the current interim consolidated accounting period was adjusted against retained earnings at the beginning of the period, and the new accounting policy was applied from that opening balance. As a result, the impact on the interim consolidated financial statements was immaterial.」
The method of applying the revenue recognition accounting standard and the fair value measurement accounting standard from the beginning of the 2021 interim period was disclosed in detail. The cumulative effect of revenue recognition was deducted from retained earnings by ¥241 million, and the impact on the financial statements was considered immaterial. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Revenue Recognition and other standards were applied from the beginning of the first quarter of the current consolidated 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 transfers to the customer. Accordingly, for some revenue from service transactions and other activities, the Group changed from recognising revenue at a point in time when consideration was previously received to recognising revenue when the goods or services are provided. The Accounting Standard for Fair Value Measurement and other standards were also applied from the beginning of the first quarter of the current consolidated fiscal year, with the new accounting policies applied prospectively.」
The revenue recognition accounting standard, the fair value measurement accounting standard and other standards were applied from the beginning of the first quarter of fiscal 2021. The method of recognising revenue was changed and a new accounting policy for fair value measurement was applied. The impact on the quarterly consolidated financial statements was considered immaterial.