Future Application of the Accounting Standard for Revenue Recognition
First written in FY2018. 1 of 6 entries say "Restated". Latest entry: FY2022.
83 other companies' latest entry also says "Other".
- FY2022Discloses the impact of full-year adoption of the revenue recognition accounting standardAnnual report
「As a result, for the fiscal year, revenue increased by ¥22.296 million, cost of sales increased by ¥11.685 million, and operating income, ordinary income and profit before income taxes increased by ¥10.611 million each. The opening balance of retained earnings for the fiscal year also increased by ¥11.194 million.」
The company discloses the impact on revenue, cost of sales, profit and retained earnings resulting from full-year adoption of the revenue recognition accounting standard. - FY2022-Q3Updated the cumulative impact of applying the Revenue Recognition StandardAnnual report
「As a result, for the nine months ended the third quarter, revenue increased by ¥500.866 million, cost of sales increased by ¥508.972 million, and operating income, ordinary income and profit before income taxes decreased by ¥8.105 million each. The opening balance of retained earnings for the current fiscal year also increased by ¥11.194 million.」
The company specifically discloses the impact of applying the revenue recognition accounting standard on revenue, cost of sales, each profit measure and retained earnings for the nine months ended the third quarter. - FY2022-Q2Disclosed the impact of applying the Revenue Recognition StandardAnnual report
「As a result, for the six months ended the second quarter, revenue increased by ¥135.117 million, cost of sales increased by ¥136.648 million, and operating income, ordinary income and profit before income taxes decreased by ¥1.531 million each. The opening balance of retained earnings for the current fiscal year also increased by ¥11.194 million.」
The company specifically discloses the impact of the revenue recognition accounting standard adopted from the first quarter on revenue, cost of sales, profit and retained earnings for the six months ended the second quarter. - FY2022-Q1AchievedAnnual report
「The Group adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year. Revenue is recognized at the point when control of promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
The Accounting Standard for Revenue Recognition and related standards, which had been scheduled for adoption from the beginning of the fiscal year ending March 2022, were actually adopted from the beginning of the first quarter of the current fiscal year. - FY2019RestatedAnnual report
「(2) Scheduled date of adoption The standards will be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards The impact of applying the Accounting Standard for Revenue Recognition and related standards on the consolidated financial statements is currently being assessed.」
The company plans to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending March 2022 and continues to assess the impact. - FY2018First statedAnnual report
「The Accounting Standard for Revenue Recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact of applying the Accounting Standard for Revenue Recognition and related standards on the consolidated financial statements is currently being assessed.」
The company plans to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending March 2022 and is assessing the impact on the consolidated financial statements.