Application of the Accounting Standards for Revenue Recognition and Fair Value Measurement, etc.
First written in FY2022-Q1. 7 of 11 entries say "Restated". Latest entry: 2026-09-11.
16 other companies' latest entry also says "Advanced".
- FY2025RestatedAnnual report
「The "Accounting Standard for Revenue Recognition" (Accounting Standards Board of Japan, Accounting Standard No. 29, 31 March 2020) and other standards have been applied from the beginning of the 21st fiscal year. Accordingly, the key management indicators and other metrics for the 21st fiscal year onward reflect application of these accounting standards and other relevant standards.」
The Company continues to apply the Revenue Recognition Standard and other standards. - FY2024RestatedAnnual report
「The "Accounting Standard for Revenue Recognition" (Accounting Standards Board of Japan, Accounting Standard No. 29, 31 March 2020) and other standards have been applied from the beginning of the 21st fiscal year. Accordingly, the key management indicators and other metrics for the 21st fiscal year onward reflect application of these accounting standards and other relevant standards.」
The Company continues to apply the Revenue Recognition Standard and other standards. - FY2023RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the 21st fiscal year. Accordingly, the major management indicators and other data for the 21st fiscal year reflect application of these accounting standards and related standards.」
The Company continues to apply the Revenue Recognition Standard and other standards. - FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the 21st fiscal year. Accordingly, the major management indicators and other data for the 21st fiscal year reflect application of these accounting standards and related standards.」
The Company continues to apply the Revenue Recognition Standard and other standards. - FY2022-Q3RestatedAnnual report
「As a result, there was no impact on profit or loss for the cumulative third quarter period. There was also no impact on the opening balance of retained earnings for the current fiscal year.」
The company states that it continued to apply the revenue recognition accounting standard, with no impact on cumulative third-quarter profit or loss or the opening balance of retained earnings. - FY2022-Q2RestatedAnnual report
「The "Accounting Standard for Revenue Recognition" 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 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 period.」
The company states that it continued to apply the revenue recognition accounting standard from the beginning of the first quarter accounting period, with no impact on cumulative second-quarter profit or loss. - FY2022-Q1First statedAnnual report
「The company has 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 current first-quarter accounting period, 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. In addition, the company has applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current first-quarter accounting period, and will apply the new accounting policies prescribed by the fair value measurement standards and other applicable standards prospectively.」
The company applied the revenue recognition accounting standard and the fair value measurement accounting standard and other applicable standards from the beginning of the current first-quarter accounting period. It states that applying the revenue recognition accounting standard had no impact on quarterly profit or loss or retained earnings at the beginning of the period, and that applying the fair value measurement accounting standard and other applicable standards had no impact on the quarterly financial statements.