Adoption of the Revenue Recognition Standard for the Fiscal Year Ending March 2022
First written in FY2019. 8 of 11 entries say "Restated". Latest entry: FY2025-H1.
66 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「For revenue arising from contracts with customers, the Construction and Civil Engineering segment primarily recognizes revenue using a method under which performance obligations are satisfied and revenue is recognized over time, while the Real Estate segment primarily recognizes revenue using a method under which performance obligations are satisfied and revenue is recognized at a point in time.」
Following application of the accounting standards for revenue recognition, the Construction and Civil Engineering segment continues to satisfy performance obligations over time, while the Real Estate segment satisfies them at a point in time. - FY2024-Q3RestatedAnnual report
「For revenue arising from contracts with customers, the Construction and Civil Engineering segment primarily recognizes revenue using a method under which performance obligations are satisfied and revenue is recognized over time, while the Real Estate segment primarily recognizes revenue using a method under which performance obligations are satisfied and revenue is recognized at a point in time.」
Following application of the accounting standards for revenue recognition, the Construction and Civil Engineering segment continues to satisfy performance obligations over time, while the Real Estate segment satisfies them at a point in time. - FY2024-Q1RestatedAnnual report
「For revenue arising from contracts with customers, the Construction and Civil Engineering segment primarily recognizes revenue using a method under which performance obligations are satisfied and revenue is recognized over time, while the Real Estate segment primarily recognizes revenue using a method under which performance obligations are satisfied and revenue is recognized at a point in time.」
Following application of the accounting standards for revenue recognition, the Construction and Civil Engineering segment continues to satisfy performance obligations over time, while the Real Estate segment satisfies them at a point in time. - FY2023-Q3RestatedAnnual report
「For revenue arising from contracts with customers, the Construction and Civil Engineering segment primarily recognizes revenue using a method under which performance obligations are satisfied and revenue is recognized over time, while the Real Estate segment primarily recognizes revenue using a method under which performance obligations are satisfied and revenue is recognized at a point in time.」
Following application of the accounting standards for revenue recognition, the Construction and Civil Engineering segment continues to recognize revenue over time, while the Real Estate segment recognizes revenue at a point in time. - FY2023-Q1RestatedAnnual report
「For revenue arising from contracts with customers, the Construction and Civil Engineering segment primarily recognizes revenue using a method under which performance obligations are satisfied and revenue is recognized over time, while the Real Estate segment primarily recognizes revenue using a method under which performance obligations are satisfied and revenue is recognized at a point in time.」
Following application of the accounting standards for revenue recognition, the Construction and Civil Engineering segment continues to satisfy performance obligations over time, while the Real Estate segment satisfies them at a point in time. - FY2022RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the current consolidated fiscal year and now recognizes revenue 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.」
The company has continued to apply the accounting standards for revenue recognition throughout the fiscal year since the beginning of the fiscal year ending March 2022. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and related standards from the beginning of the first-quarter consolidated accounting period. 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 continues to apply the accounting standards for revenue recognition and related standards from the beginning of the first quarter of the consolidated accounting period and recognizes revenue based on the degree of progress for performance obligations satisfied over time. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the consolidated accounting period and now recognizes revenue 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.」
The company continues to apply the accounting standards for revenue recognition and related standards from the beginning of the first quarter of the consolidated accounting period, recognizing revenue based on the degree of progress for performance obligations satisfied over time. - FY2022-Q1AchievedAnnual report
「The company applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the current consolidated accounting period and now recognizes revenue 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.」
The company began applying the accounting standards for revenue recognition and related standards as planned from the beginning of the fiscal year ending March 2022 and changed its method of recognizing construction revenue to recognition over time based on the degree of progress. It explained that the impact on profit or loss and retained earnings at the beginning of the period was immaterial. - FY2021AdvancedAnnual report
「The accounting standards for revenue recognition and related standards will apply from the beginning of the fiscal year ending March 2022. …The impact of applying these accounting standards and related standards on the consolidated financial statements is currently expected to be immaterial.」
The company specified its planned accounting treatment and impact assessment ahead of applying the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending March 2022, estimating the impact to be immaterial. - FY2019First statedAnnual report
「The Accounting Standard for Revenue Recognition and related standards will be applied from the beginning of the fiscal year ending March 2022.」
The company plans to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending March 2022 and is assessing the amount of their impact on the financial statements.