Adoption of the Revenue Recognition Standard in the Fiscal Year Ending September 2022
First written in FY2019. 2 of 5 entries say "Restated". Latest entry: FY2022-Q3.
127 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the current fiscal year and recognize revenue 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.」
The Company continues to apply the Accounting Standard for Revenue Recognition and states that the application had no impact on profit or loss for the cumulative third quarter or retained earnings at the beginning of the period. - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the current fiscal year and recognize revenue 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.」
The Company continues to apply the Accounting Standard for Revenue Recognition and states that the application had no impact on profit or loss for the cumulative second quarter or retained earnings at the beginning of the period. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year」
The Accounting Standard for Revenue Recognition and related standards were applied from the beginning of the fiscal year ending September 2022. The Company states that the application had no impact on profit or loss for the first quarter or retained earnings at the beginning of the period. - FY2021AdvancedAnnual report
「The impact on the consolidated financial statements from applying the Accounting Standard for Revenue Recognition and related standards is immaterial as of the preparation of these consolidated financial statements.」
The Company had reached the stage of assessing the impact of applying the revenue recognition accounting standards from the beginning of the fiscal year ending September 2022 as immaterial to the financial statements. - FY2019First statedAnnual report
「The standard is to be applied from the beginning of the fiscal year ending September 2022. … The amount of the impact on the consolidated financial statements from applying the Accounting Standard for Revenue Recognition and related standards is currently under evaluation.」
The new accounting standards for revenue recognition were scheduled to be applied from the beginning of the fiscal year ending September 2022, and the impact on the financial statements was under evaluation.