Impact of Applying the Revenue Recognition Standard
First written in FY2018. 13 of 16 entries say "Restated". Latest entry: FY2025-H1.
86 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company explains that there have been no material changes in accounting estimates or the assumptions used in making them. - FY2024-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company explains that there have been no material changes in accounting estimates or the assumptions used in making them. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company explains that there have been no material changes in accounting estimates or the assumptions used in making them. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company explains that there have been no material changes in accounting estimates or the assumptions used in making them. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the current first quarter consolidated accounting period. Accordingly, the key management indicators and other figures for the cumulative first quarter consolidated period reflect application of these accounting standards. As a result, the impact on revenue, cost of sales, operating profit, ordinary profit, quarterly profit before income taxes and the opening balance of retained earnings for the current first quarter consolidated cumulative period is immaterial.」
The company actually applied the revenue recognition accounting standards and related standards from the beginning of the fiscal year ending March 2022 and explains that the impact on key performance indicators was immaterial. - FY2021MitigatedAnnual report
「(2) Scheduled date of application The standard will be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standard The impact of applying the Accounting Standard for Revenue Recognition and related standards on the consolidated financial statements is immaterial.」
The scheduled application date is explicitly stated as the beginning of the fiscal year ending March 2022, and the impact on the consolidated financial statements is assessed as immaterial. - FY2021-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company explains that there have been no material changes in accounting estimates or the assumptions used in making them. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company explains that there have been no material changes in accounting estimates or the assumptions used in making them. - FY2021-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company explains that there have been no material changes in accounting estimates or the assumptions used in making them. - FY2020-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no additional occurrences or material changes in the risks relating to the impact of applying the revenue recognition standard. - FY2020-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company states that there have been no additional occurrences or material changes in the risks relating to the impact of applying the revenue recognition standard. - FY2020-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company states that there have been no additional occurrences or material changes in the risks relating to the impact of applying the revenue recognition standard. - FY2019-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no additional occurrences or material changes in the risks relating to the impact of applying the revenue recognition standard. - FY2019-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company states that there have been no additional occurrences or material changes in the risks relating to the impact of applying the revenue recognition standard. - FY2019-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company states that there have been no additional occurrences or material changes in the risks relating to the impact of applying the revenue recognition standard. - FY2018First 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 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 revenue recognition standard from the beginning of the fiscal year ending March 2022 and is assessing the impact on the consolidated financial statements.