Preparing to Apply the Revenue Recognition Standard from the Fiscal Year Ending March 2022
First written in FY2019. 6 of 8 entries say "Restated". Latest entry: FY2027-H1.
141 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual report
「Under the alternative treatment prescribed in Paragraph 95 of the Implementation Guidance on Accounting Standard for Revenue Recognition, construction contracts for which revenue is recognized when the performance obligations are fully satisfied are included in goods or services transferred at a point in time.」
The Company continues to apply the accounting standards and related guidance for revenue recognition and the alternative treatment for construction contracts. - FY2026-H1RestatedAnnual report
「Under the alternative treatment prescribed in Paragraph 95 of the Implementation Guidance on Accounting Standard for Revenue Recognition, construction contracts for which revenue is recognized when the performance obligations are fully satisfied are included in goods or services transferred at a point in time.」
The Company continues to apply the accounting standards and related guidance for revenue recognition and the alternative treatment for construction contracts. - FY2024-Q3RestatedAnnual report
「Under the alternative treatment prescribed in Paragraph 95 of the Implementation Guidance on Accounting Standard for Revenue Recognition, construction contracts for which revenue is recognized when the performance obligations are fully satisfied are included in goods or services transferred at a point in time.」
The Company continues to apply the accounting standards and related guidance for revenue recognition and the alternative treatment for construction contracts. - FY2024-Q2RestatedAnnual report
「Under the alternative treatment prescribed in Paragraph 95 of the Implementation Guidance on Accounting Standard for Revenue Recognition, construction contracts for which revenue is recognized when the performance obligations are fully satisfied are included in goods or services transferred at a point in time.」
The Company continues to apply the accounting standards and related guidance for revenue recognition and the alternative treatment for construction contracts. - FY2022-Q3RestatedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition and other standards from the beginning of the first quarter of the fiscal year and recognizes revenue at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer.」
The accounting standards and related guidance for revenue recognition adopted from the beginning of the fiscal year ending March 2022 continue to be applied in the third quarter. - FY2022-Q1AchievedAnnual report
「We have applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and other standards from the beginning of the first quarter of the current consolidated 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 Company has applied the accounting standards and related guidance for revenue recognition, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the current first quarter of the fiscal year. For construction contracts, revenue recognition has been changed to a method based on the satisfaction of performance obligations. - FY2021RestatedAnnual report
「The Company plans to apply the standards from the beginning of the fiscal year ending March 2022. The impact of application is being assessed in preparing the consolidated financial statements, but is expected to be immaterial.」
The Company plans to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022 and expects the impact to be immaterial. - FY2019First statedAnnual report
「The Company plans to apply the standards from the beginning of the fiscal year ending March 2022.」
The Company plans to apply the accounting standard for revenue recognition and related guidance from the beginning of the fiscal year ending March 2022 and is assessing the impact.