Adoption of Revenue Recognition Accounting Standards
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
91 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The revenue recognition accounting standard and related guidance were applied from the beginning of the current consolidated fiscal year, and revenue is recognized at the point when control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange for those goods or services.」
収益認識会計基準を通期で適用し、契約資産・契約負債の表示を行った。損益計算書と期首利益剰余金への影響はないと説明している。 - FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the current fiscal year and recognize 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.」
第1四半期から適用した収益認識会計基準に基づく会計処理を第3四半期でも継続している。契約負債の計上やセグメント売上高の表示変更が生じているが、損益への影響は軽微と説明している。 - FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the current fiscal year and recognize 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.」
第1四半期から適用した収益認識会計基準に基づく会計処理を第2四半期でも継続している。損益計算書および利益剰余金への影響はないと記載している。 - 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.」
2021年4月1日から収益認識会計基準等を適用した。工事契約について、履行義務の充足に応じて一定期間にわたり収益を認識し、進捗度は発生工事原価の予想工事原価総額に占める割合で測定する方法などへ変更した。損益計算書への影響および期首利益剰余金への影響はいずれも軽微またはゼロと説明している。