Preparation for New Accounting Standards
First written in FY2020. 2 of 5 entries say "Advanced", first in FY2021. Latest entry: FY2025-H1.
- FY2025-H1AdvancedAnnual report
「The “Accounting Standard for Tax Effect Accounting for Income Taxes, Inhabitants’ Taxes and Enterprise Taxes” (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and other standards have been applied from the beginning of the interim consolidated accounting period.」
新たな法人税等の会計基準等を当中間連結会計期間の期首から適用した。財務諸表への影響はないとしている。 - FY2022-Q2Cited as achievedAnnual 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 of the consolidated fiscal year. Revenue is now 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.」
第1四半期連結会計期間の期首から収益認識会計基準を適用したことを、第2四半期財務諸表でも実績として確認している。当第2四半期連結財務諸表への影響は軽微と記載している。 - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition and related standards were applied from the beginning of the first quarter of the current 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 transfers to the customer.」
前年度まで適用準備として記載していた収益認識に関する会計基準を、2022年1月1日の第1四半期会計期間期首から実際に適用した。時価の算定に関する会計基準等も同じ期首から適用し、財務諸表への影響はないとしている。 - FY2021AdvancedAnnual report
「The Accounting Standard for Disclosure of Accounting Estimates was applied from the consolidated financial statements for the year-end of the current consolidated fiscal year, and notes concerning significant accounting estimates are included in the consolidated financial statements.」
会計上の見積りの開示に関する会計基準の適用を開始し、重要な会計上の見積りに関する注記を実際に記載した。収益認識・時価算定等の基準は2022年12月期の期首から適用予定として継続している。 - FY2020First statedAnnual report
「Scheduled adoption date for the Accounting Standard for Revenue Recognition and other standards: from the beginning of the fiscal year ending December 2022.」
The Company disclosed planned adoption dates for new standards on revenue recognition, fair value measurement, accounting policy disclosures and disclosures of accounting estimates, beginning in the fiscal year ending December 2021 or December 2022.