Risks from changes in laws and regulations and accounting standards
First written in FY2017. 3 of 11 entries say "Cited as achieved", first in FY2022-Q2. Latest entry: FY2026.
The whole theme swung hardest in 2025: 1 of 6 companies on the "Worse" side.
3 other companies' latest entry also says "Other".
- FY2026Addition of new accounting standardsAnnual report
「・“Accounting Standard for Subsequent Events” (ASBJ Statement No. 41, 9 January 2026, Accounting Standards Board of Japan) ・“Practical Guidance on Accounting for Financial Instruments” (ASBJ Guidance No. 9, 11 March 2025, Accounting Standards Board of Japan)」
In addition to the lease accounting standard, the company plans to adopt the accounting standard for subsequent events and other standards from the beginning of the fiscal year ending March 2028, and the practical guidance on accounting for financial instruments from the beginning of the fiscal year ending March 2027. - FY2025Additional planned adoption of the lease accounting standardAnnual report
「We will apply the Accounting Standard for Leases and related standards from the beginning of the fiscal year ending March 2028. The amount of the impact of applying the Accounting Standard for Leases and related standards on the consolidated financial statements is currently being evaluated.」
After completing the adoption of the existing revenue recognition and fair value measurement standards, the company plans to adopt the new lease accounting standard from the beginning of the fiscal year ending March 2028 and is evaluating its impact. - FY2023-Q1AchievedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) has been applied from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein have been applied prospectively. There was no impact on the quarterly consolidated financial statements as a result.」
The company actually adopted the previously planned implementation guidance for the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the current fiscal year and states that there was no impact on the financial statements. - FY2022Cited as achievedAnnual report
「As a result, compared with the previous accounting treatment, revenue for the fiscal year decreased by ¥164.767 million, cost of sales decreased by ¥156.566 million, and operating income, ordinary income and profit before income taxes decreased by ¥8.201 million each.」
For the Revenue Recognition Accounting Standard adopted from the beginning of FY2022, the company discloses its full-year impact on revenue, cost of sales and profit. - FY2022-Q3Cited as achievedAnnual report
「As a result, compared with the previous accounting treatment, revenue for the nine months ended the third quarter decreased by ¥271.343 million, cost of sales decreased by ¥251.652 million, and operating income, ordinary income and profit before income taxes decreased by ¥19.691 million each.」
For the Revenue Recognition Accounting Standard adopted from the first quarter, the company updates the disclosed impact on revenue, cost of sales and profit for the nine months ended the third quarter. - FY2022-Q2Cited as achievedAnnual report
「As a result, compared with the previous accounting treatment, revenue for the six months ended the second quarter decreased by ¥110.682 million, cost of sales decreased by ¥105.823 million, and operating income, ordinary income and profit before income taxes decreased by ¥4.858 million each.」
For the Revenue Recognition Accounting Standard adopted from the first quarter, the company specifically discloses its impact on revenue and profit for the six months ended the second quarter. - FY2022-Q1AchievedAnnual report
「The company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards from the beginning of the first quarter of the current fiscal year, and now recognizes revenue when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services. The company also adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the first quarter of the current fiscal year, and applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively in accordance with the transitional treatment stipulated in paragraph 19 of the Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019). There was no impact on the quarterly consolidated financial statements.」
The company actually adopted the previously planned Revenue Recognition Accounting Standard and Fair Value Measurement Accounting Standard from the beginning of the first quarter of the current fiscal year. - FY2020Addition of the planned adoption of the fair value measurement standardAnnual report
「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, Accounting Standards Board of Japan)」
In addition to the revenue recognition standard, the company states that it plans to adopt new accounting standards relating to fair value measurement and financial instruments from the beginning of the fiscal year ending March 2022. - FY2019Specific disclosure of the planned adoption of the revenue recognition standardAnnual report
「The company will adopt the Accounting Standard for Revenue Recognition and other standards from the beginning of the fiscal year ending March 2022. The amount of the impact of applying these accounting standards on the consolidated financial statements is currently under evaluation.」
The company specifically states that it plans to adopt the new revenue recognition standard from the beginning of the fiscal year ending March 2022 and is evaluating its impact on the financial statements. - FY2018RestatedAnnual report
「Changes including an increase in the consumption tax rate accompanying tax reforms may affect personal consumption. In addition, the adoption of new accounting standards, including International Financial Reporting Standards, may have a direct impact on business performance and may increase the burden of system changes and other costs associated with changes in accounting standards.」
The company reiterates the risk of effects from changes in tax rules and the consumption tax rate and the adoption of new accounting standards. - FY2017First statedAnnual report
「Changes including an increase in the consumption tax rate accompanying tax reforms may affect personal consumption. In addition, the adoption of new accounting standards, including International Financial Reporting Standards, may have a direct impact on business performance and may increase the burden of system changes and other costs associated with changes in accounting standards.」
The company identifies as risks the effects of changes in tax rules and the consumption tax rate and the adoption of new accounting standards on consumption, business performance and system-related costs.