Application of New Accounting Standards (Revenue Recognition, Fair Value Measurement, etc.) from the Fiscal Year Ending February 2023
First written in FY2021. 2 of 5 entries say "Restated". Latest entry: FY2023.
12 other companies' latest entry also says "Other".
- FY2023Full-year impact of applying the new accounting standards confirmedAnnual report
「As a result, net sales for the current consolidated fiscal year decreased by ¥1,283.479 million, cost of sales decreased by ¥797.718 million, and selling, general and administrative expenses decreased by ¥485.447 million. Operating profit, ordinary profit and profit before income taxes each decreased by ¥313 thousand.」
The company applied the revenue recognition accounting standard and other standards for the full fiscal year and disclosed the specific impact on net sales and other items. - FY2023-Q3RestatedAnnual report
「We have applied the Accounting Standard for Revenue Recognition and other standards from the beginning of the first quarter of the consolidated fiscal year.」
The company states in its third-quarter report that it continues to apply the revenue recognition accounting standard and other standards that had been scheduled for application from the beginning of the fiscal year ending February 2023. - FY2023-Q1AchievedAnnual report
「We have applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards from the beginning of the first quarter of the current fiscal year.」
The company actually applied the revenue recognition accounting standard and other standards from the beginning of the first quarter, although application had been scheduled to begin with the fiscal year ending February 2023. The fair value measurement accounting standard and other standards were also applied from the beginning of the first quarter. - FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition and other standards will be applied from the beginning of the fiscal year ending February 2023. The Accounting Standard for Fair Value Measurement and other standards will also be applied from the beginning of the fiscal year ending February 2023.」
The company reiterates its plan to apply the new accounting standards concerning revenue recognition and fair value measurement from the beginning of the fiscal year ending February 2023. - FY2021First statedAnnual report
「The Accounting Standard for Revenue Recognition and other standards will be applied from the beginning of the fiscal year ending February 2023. The Accounting Standard for Fair Value Measurement and other standards will also be applied from the beginning of the fiscal year ending February 2023.」
The company describes for the first time its plan to apply the new accounting standards concerning revenue recognition and fair value measurement from the beginning of the fiscal year ending February 2023.