Preparation for New Accounting Standards
First written in FY2020. 3 of 9 entries say "Advanced", first in FY2021. Latest entry: FY2026.
14 other companies' latest entry also says "Other".
- FY2026Additional planned adoption of accounting standards for subsequent eventsAnnual report
「・"Accounting Standard for Subsequent Events" (Accounting Standard No. 41, 9 January 2026, Accounting Standards Board of Japan) ・"Implementation Guidance on Accounting Standard for Subsequent Events" (Accounting Standard Implementation Guidance No. 35, 9 January 2026, Accounting Standards Board of Japan) (2) Scheduled adoption date The standards will be applied from the beginning of the fiscal year ending June 2028.」
In addition to the existing lease accounting standard, the company states that it plans to apply the accounting standard and implementation guidance concerning subsequent events from the beginning of the fiscal year ending June 2028. - FY2025RestatedAnnual report
「We will apply it from the beginning of the fiscal year ending June 2028.」
The company plans to apply the lease accounting standard and related guidance from the beginning of the fiscal year ending June 2028 and is currently assessing the amount of the impact. - FY2024Additional planned adoption of the lease accounting standardAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending June 2028.」
The company states that it plans to apply the lease accounting standard and implementation guidance not yet adopted from the beginning of the fiscal year ending June 2028, with the amount of the impact undetermined at present. - FY2023RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Implementation Guidance on the Accounting Standard for Fair Value Measurement”) was applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There was no impact on the consolidated financial statements.」
The company continues to state that it applied the implementation guidance for the Fair Value Measurement Accounting Standard from the beginning of the current fiscal year and that there is no impact on the consolidated financial statements. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Guidance”) was applied from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the new accounting policy prescribed by the guidance was applied prospectively. There is no impact on the quarterly consolidated financial statements.」
The company continues to state that it applied the implementation guidance for the Fair Value Measurement Accounting Standard from the beginning of the first quarter and that there is no impact on the quarterly consolidated financial statements. - FY2023-Q1AdvancedAnnual report
「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」
The company actually applied the implementation guidance for the Fair Value Measurement Accounting Standard from the beginning of the first quarter of the current fiscal year. It states that the new accounting policy will be applied prospectively and that there is no impact on the quarterly consolidated financial statements. - FY2022-Q1AchievedAnnual report
「The company applied the "Accounting Standard for Revenue Recognition" (Accounting Standard No. 29, 31 March 2020, hereinafter the "Revenue Recognition Accounting Standard") and other standards from the beginning of the first quarter of the current consolidated fiscal year. 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. In addition, the company 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 of the current consolidated fiscal year. 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), the company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively. There is no impact on the quarterly consolidated financial statements.」
The company actually applied the previously scheduled Revenue Recognition Accounting Standard and Fair Value Measurement Accounting Standard from the beginning of FY2022-Q1. It states that there is no impact on the financial statements. - FY2021AdvancedAnnual report
「We applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, 31 March 2020) to the consolidated financial statements for the fiscal year-end and included notes on significant accounting estimates.」
The company actually applied the standard concerning disclosures of accounting estimates from the end of the current fiscal year and included notes on significant accounting estimates. The standards concerning revenue recognition and fair value measurement were scheduled to be applied from the beginning of the fiscal year ending June 2022. - FY2020First statedAnnual report
「We will apply it from the beginning of the fiscal year ending June 2022.」
The company applied the new accounting standards and other standards concerning revenue recognition and fair value measurement from the beginning of the fiscal year ending June 2022, and stated that it planned to apply the standard concerning disclosures of accounting estimates from the end of the fiscal year ending June 2021.