Adoption of the Revenue Recognition Standard and Changes in Revenue Recognition Methods
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
2 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Company 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 amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」
収益認識会計基準等の適用方針を継続して記載している。当第3四半期累計期間の損益への影響は軽微で、利益剰余金の期首残高は118億81百万円減少している。 - FY2022-Q2RestatedAnnual report
「The Company 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 amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」
収益認識会計基準等の適用方針と収益認識時点の変更を継続記載している。当第2四半期累計期間の損益への影響は軽微とされている。 - FY2022-Q1First statedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards were adopted from the beginning of the current first quarter consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services is transferred to the customer.」
収益認識会計基準等を2021年4月1日から適用し、補修サービス、社宅管理代行業務、新築マンション・戸建の受託販売手数料、有料老人ホーム入居一時金の収益認識時点を変更した。利益剰余金の期首残高は11,881百万円減少したが、当四半期損益への影響は軽微と説明している。