Application of the Accounting Standard for Revenue Recognition for the Fiscal Year Ended June 2022
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
85 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Revenue Recognition Standard (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. Compared with the previous method, sales for the nine-month period of the current fiscal year decreased by ¥216.838 million. There was no impact on operating profit, ordinary profit, or profit before income taxes and other adjustments.」
Application of the Revenue Recognition Standard from the beginning of the first quarter continues. Sales decreased by ¥216.838 million, but there was no impact on the respective profit figures. - FY2022-Q2RestatedAnnual report
「The Revenue Recognition Standard (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. Compared with the previous method, sales for the six-month period of the current fiscal year decreased by ¥216.838 million. There was no impact on operating profit, ordinary profit, or profit before income taxes and other adjustments.」
Application of the Revenue Recognition Standard from the beginning of the first quarter continues. Net presentation of transactions in which the Company acts as an agent reduced sales by ¥216.838 million, but had no impact on the respective profit figures. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. Compared with the previous method, sales for the three-month period of the current fiscal year decreased by ¥216.838 million. There was no impact on operating profit, ordinary profit, or profit before income taxes and other adjustments.」
Application of the Revenue Recognition Standard and related standards began at the start of the first quarter of the fiscal year ending June 2022. Transactions in which the Company acts as an agent were changed to net presentation, reducing sales by ¥216.838 million, with no impact on the respective profit figures. - FY2021RestatedAnnual report
「We will apply it from the beginning of the fiscal year ending June 2022.」
The planned application of the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending June 2022 remains in place. The amount of the impact of adoption is currently being assessed. - FY2019First statedAnnual report
「We will apply it from the beginning of the fiscal year ending June 2022.」
The revenue recognition standard and related implementation guidance were scheduled to be applied from the beginning of the fiscal year ending June 2022, with the impact on the consolidated financial statements still under evaluation.