Application of New Revenue Recognition and Fair Value Measurement Accounting Standards
First written in FY2022-Q1. 5 of 7 entries say "Restated". Latest entry: FY2023-Q3.
126 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, we will apply the new accounting policies prescribed by the Implementation Guidance prospectively. This has no impact on the quarterly financial statements.」
The company continues to disclose that it has applied the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the first quarter accounting period and that it has had no impact on the quarterly financial statements. - FY2023-Q2RestatedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, we will apply the new accounting policies prescribed by the Implementation Guidance prospectively. This has no impact on the quarterly financial statements.」
The company continues to disclose that it has applied the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the first quarter accounting period and that it has had no impact on the quarterly financial statements. - FY2023-Q1AdvancedAnnual report
「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on the Fair Value Measurement Accounting Standard”) from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, we will apply the new accounting policies prescribed by the Implementation Guidance prospectively. This has no impact on the quarterly financial statements.」
The company applied the Implementation Guidance on the Fair Value Measurement Accounting Standard from the beginning of the first quarter accounting period and states that it had no impact on the quarterly financial statements. - FY2022RestatedAnnual report
「We have applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and other standards from the beginning of the fiscal year. The application of this accounting standard had no impact on operating revenue, operating income or loss, or income before income taxes for the fiscal year.」
The company has continued to apply the revenue recognition accounting standard and states that it had no impact on operating revenue, operating income or loss, or income before income taxes for the fiscal year. - FY2022-Q3RestatedAnnual report
「We have applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and other standards from the beginning of the first quarter accounting period. The application of this accounting standard had no impact on operating revenue, operating income or loss, or income or loss before income taxes for the cumulative third quarter.」
The company has continued to apply the revenue recognition accounting standard and states that it had no impact on operating revenue, operating income or loss, or income or loss before income taxes for the cumulative third quarter. - FY2022-Q2RestatedAnnual report
「We have applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and other standards from the beginning of the first quarter accounting period. The application of this accounting standard had no impact on operating revenue, operating income or loss, or income or loss before income taxes for the cumulative second quarter.」
The application of the revenue recognition accounting standard has continued from the beginning of the first quarter accounting period. The company states that it had no impact on operating revenue, operating income or loss, or income or loss before income taxes for the cumulative second quarter. - FY2022-Q1First statedAnnual report
「We have applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and other standards from the beginning of the first quarter accounting period. The application of this accounting standard had no impact on operating revenue, operating income or loss, or income or loss before income taxes for the cumulative first quarter. We have also applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the “Fair Value Measurement Accounting Standard”) and other standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 19 of the Fair Value Measurement Accounting Standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we have applied the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. This had no impact on profit or loss.」
The company applied the revenue recognition accounting standard and the fair value measurement accounting standard and other standards from the beginning of the first quarter accounting period. It states that neither had an impact on profit or loss for the quarter.