Adoption of New Accounting Standards for Revenue Recognition and Fair Value Measurement
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
131 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards from the beginning of the first quarter, and recognizes revenue 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, there was no impact on profit or loss for the cumulative third quarter of the current fiscal year.」
The company reconfirmed that it applied the Revenue Recognition Standard from the beginning of the fiscal year and that there was no impact on profit or loss for the cumulative third quarter. - FY2022-Q2RestatedAnnual report
「The Company has applied the "Accounting Standard for Revenue Recognition" (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Standard") and other relevant guidance from the beginning of the first quarter of the current fiscal year, recognizing revenue 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, there was no impact on profit or loss for the cumulative second quarter of the current fiscal year.」
The company reconfirmed that it applied the Revenue Recognition Standard from the beginning of the first quarter and that there was no impact on profit or loss for the cumulative second quarter. - FY2022-Q1First statedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards from the beginning of the first quarter of the current fiscal year, and recognizes revenue 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 company will apply the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and related standards prospectively. There is no impact on the quarterly financial statements.」
The company applied the Revenue Recognition Standard and the Accounting Standard for Fair Value Measurement and related standards from the beginning of the first quarter of the current fiscal year. It stated that there was no impact on profit or loss, retained earnings or the quarterly financial statements.