Application of the Revenue Recognition Standard from the Fiscal Year Ending March 2022
First written in FY2018. 3 of 6 entries say "Restated". Latest entry: FY2023.
104 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The company has applied the revenue recognition accounting standard and related guidance from the beginning of the current consolidated fiscal year.」
The company continues to apply the revenue recognition accounting standard from the beginning of the fiscal year ending March 2022. - FY2022RestatedAnnual report
「The company has applied the revenue recognition accounting standard and related guidance from the beginning of the current consolidated fiscal year.」
The revenue recognition accounting standard and related guidance were applied from the beginning of the fiscal year ending March 2022, and the impact on the current fiscal year's financial statements was considered immaterial. - 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 related guidance from the beginning of the first quarter of the current consolidated fiscal year.」
The revenue recognition accounting standard and related guidance were applied from the beginning of the fiscal year ending March 2022. For construction contracts, revenue from performance obligations satisfied over time is recognized based on the progress toward satisfaction, while revenue from performance obligations satisfied at a point in time is recognized when construction is completed. - FY2021AdvancedAnnual report
「(2) Scheduled effective date: The standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards and related guidance: The impact on the consolidated financial statements of applying the revenue recognition accounting standard and related guidance is immaterial.」
The company set the beginning of the fiscal year ending March 2022 as the effective date for the revenue recognition accounting standard and related guidance and assessed the impact as immaterial. - FY2019RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact is under assessment as of the preparation of these consolidated financial statements.」
The Company plans to apply the accounting standards for revenue recognition and related requirements from the beginning of the fiscal year ending March 2022, and continues to assess the impact. - FY2018First statedAnnual report
「(2) Scheduled effective date: The standards are scheduled to be applied from the beginning of the fiscal year ending March 2030. (3) Impact of applying the accounting standards and related guidance: The impact is being assessed in preparing the consolidated financial statements.」
The revenue recognition accounting standard and related guidance were scheduled to be applied from the beginning of the fiscal year ending March 2030, and the impact was still being assessed.