Preparing to Adopt the Accounting Standard for Revenue Recognition
First written in FY2018. 4 of 6 entries say "Restated". Latest entry: FY2022-Q3.
58 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards from the first quarter of the current consolidated fiscal year. As a result, revenue from completed construction increased by ¥2,066 million and cost of completed construction increased by ¥2,049 million in the cumulative third quarter, while revenue from non-construction businesses and cost of non-construction businesses each decreased by ¥1,536 million. Operating income, ordinary income and profit before income taxes increased by ¥17 million each.」
The company reconfirmed that it had applied the Revenue Recognition Accounting Standard and other standards from the beginning of the first quarter of the current consolidated fiscal year and disclosed the impact on the cumulative third quarter. - FY2022-Q2RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards from the first quarter of the current consolidated fiscal year. As a result, revenue from completed construction increased by ¥1,174 million and cost of completed construction increased by ¥1,156 million in the cumulative second quarter, while revenue from non-construction businesses and cost of non-construction businesses each decreased by ¥979 million. Operating income, ordinary income and profit before income taxes increased by ¥17 million each.」
The company reconfirmed that it had applied the Revenue Recognition Accounting Standard and other standards from the beginning of the first quarter of the current consolidated fiscal year and disclosed the impact on the cumulative second quarter. - FY2022-Q1AchievedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards from the beginning of the first quarter of the current consolidated fiscal year.」
The company applied the Revenue Recognition Accounting Standard and other standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter of the current consolidated fiscal year. For construction contracts, the company changed to methods including recognising revenue over time in accordance with the progress of construction. - FY2020RestatedAnnual report
「The accounting standards for revenue recognition and other standards were scheduled to be applied from the beginning of the fiscal year ending March 2022. The company was evaluating the impact of applying these accounting standards and others on the consolidated financial statements as of that date.」
The company continued to state that it planned to apply the accounting standards for revenue recognition and other standards from the beginning of the fiscal year ending March 2022 and was evaluating the impact. - FY2019RestatedAnnual report
「The accounting standards for revenue recognition and other standards were scheduled to be applied from the beginning of the fiscal year ending March 2022. The company was evaluating the impact of applying these accounting standards and others on the consolidated financial statements as of that date.」
The company continued to state that it planned to apply the accounting standards for revenue recognition and other standards from the beginning of the fiscal year ending March 2022 and was evaluating the impact. - FY2018First statedAnnual report
「The accounting standards for revenue recognition and other standards were scheduled to be applied from the beginning of the fiscal year ending March 2022. The company was evaluating the impact of applying these accounting standards and others on the consolidated financial statements as of that date.」
The company planned to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending March 2022, and was assessing the impact on the financial statements.