Adoption of the revenue-recognition and fair-value measurement accounting standards
First written in FY2022-Q1. 6 of 7 entries say "Restated". Latest entry: FY2024.
126 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「(Changes in accounting policies) No applicable matters.」
It was stated that there were no new changes to the existing accounting policies on revenue recognition and fair value measurement during the fiscal year. - FY2023-Q2RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the first-quarter accounting period. In accordance with the transitional treatment prescribed in paragraph 27-2 of the guidance, the new accounting policies prescribed by the guidance are being applied prospectively. This had no effect on the quarterly financial statements.」
The Fair Value Measurement Implementation Guidance was applied from the beginning of the period, and the company continued to explain that it had no effect on the quarterly financial statements. - FY2023-Q1RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standard Implementation Guidance No. 31, 17 June 2021, hereinafter the “Fair Value Measurement Implementation Guidance”) was applied from the beginning of the first-quarter 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 by the guidance are being applied prospectively. This had no effect on the quarterly financial statements.」
The Fair Value Measurement Implementation Guidance continued to be applied, and it was stated that there was no effect on the quarterly financial statements. - FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition and other standards were applied from the beginning of the 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. The application of the Revenue Recognition Standard and other standards had no effect on profit or loss for the fiscal year.」
The accounting standards on revenue recognition and fair value measurement continued to be applied, with no effect on profit or loss for the fiscal year or retained earnings at the beginning of the period. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition and other standards have been applied from the beginning of the first-quarter accounting period. Accordingly, the key management indicators for the cumulative third-quarter period and the third-quarter accounting period reflect application of those standards.」
The Revenue Recognition Standard applied from the beginning of the first-quarter accounting period continued to apply to the indicators for the cumulative third-quarter period and the third-quarter accounting period. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition and other standards have been applied from the beginning of the first-quarter accounting period. Accordingly, the key management indicators for the cumulative second-quarter period and the second-quarter accounting period reflect application of those standards.」
The application of the Revenue Recognition Standard from the beginning of the first-quarter accounting period continued to apply to the second-quarter indicators. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and other standards were 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. The application of the Revenue Recognition Standard and other standards had no effect on profit or loss for the cumulative first-quarter period. The Accounting Standard for Fair Value Measurement and other standards were also applied from the beginning of the first-quarter accounting period, and the new accounting policies prescribed by those standards are being applied prospectively. This had no effect on the quarterly financial statements.」
The new accounting standards on revenue recognition and fair value measurement were applied from the beginning of the first-quarter accounting period. It was stated that the application had no effect on profit or loss, retained earnings at the beginning of the period or the quarterly financial statements.