Application of the revenue recognition accounting standard from the fiscal year ending March 2022
First written in FY2018. 5 of 7 entries say "Restated". Latest entry: FY2022.
85 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「As a result, compared with the amounts before applying the accounting standard for revenue recognition and related standards, net sales and cost of sales in the consolidated income statement for the current consolidated fiscal year decreased by ¥2,747 million each, with no impact on profit before income taxes.」
The company continues to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022. By presenting certain coal business transactions on a net basis, it reduced net sales and cost of sales by ¥2,747 million each, with no impact on profit before income taxes. - FY2022-Q3RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first-quarter consolidated accounting period.」
The company continues to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022. It excluded a cumulative ¥1,925 million from net sales and cost of sales for certain coal business transactions by presenting them on a net basis, with no impact on profit before income taxes and other adjustments for the quarter. - FY2022-Q1AchievedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first-quarter consolidated accounting period.」
The company applied the accounting standard for revenue recognition as planned from the beginning of the fiscal year ending March 2022. For agency transactions in the coal business, it changed to net presentation, reducing net sales and cost of sales by ¥859 million each. There was no impact on profit before income taxes and other adjustments for the quarter. - FY2021RestatedAnnual report
「We will apply it from the beginning of the fiscal year ending March 2022.」
The company continues to disclose its plan to apply the accounting standard for revenue recognition and related standards from the beginning of the fiscal year ending March 2022. - FY2020RestatedAnnual report
「Scheduled application date of the Accounting Standard for Revenue Recognition, etc.: The standards will be applied from the beginning of the fiscal year ending March 2022.」
The company continues to disclose its plan to apply the accounting standard for revenue recognition and related standards from the beginning of the fiscal year ending March 2022. - FY2019RestatedAnnual report
「Scheduled application date of the Accounting Standard for Revenue Recognition, etc.: The standards will be applied from the beginning of the fiscal year ending March 2022.」
The company continues to disclose its plan to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022. - FY2018First statedAnnual report
「Scheduled application date of the Accounting Standard for Revenue Recognition, etc.: The standards will be applied from the beginning of the fiscal year ending March 2022.」
The company first disclosed its plan to apply the accounting standard for revenue recognition and its implementation guidance from the beginning of the fiscal year ending March 2022. It stated that the impact of the application was still being assessed.