Application of the New Accounting Standard for Revenue Recognition for the Fiscal Year Ended March 2022
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2022.
85 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「As a result, revenue for the current consolidated fiscal year increased by ¥1,311 million, cost of sales increased by ¥1,393 million, and operating profit, ordinary profit and profit before income taxes for the fiscal year each decreased by ¥82 million.」
The company disclosed the impact of the Revenue Recognition Accounting Standard, applied from the fiscal year ending March 2022, on full-year revenue, cost of sales and profit. - FY2022-Q3RestatedAnnual 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. Revenue is recognized at the point when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services. As a result, revenue for the cumulative third quarter of the current consolidated fiscal year increased by ¥3,216 million, cost of sales increased by ¥3,365 million, and operating profit, ordinary profit and profit before income taxes for the quarter each decreased by ¥149 million.」
The company disclosed the impact of the Revenue Recognition Accounting Standard, applied from the beginning of the fiscal year ending March 2022, on revenue, cost of sales and profit for the cumulative third quarter of the current fiscal year. - 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. Revenue is recognized at the point when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services. As a result, revenue for the cumulative first quarter of the current consolidated fiscal year decreased by ¥1,239 million, cost of sales decreased by ¥1,306 million, and operating profit, ordinary profit and profit before income taxes for the quarter each increased by ¥67 million.」
The company began applying the Revenue Recognition Accounting Standard from the beginning of the fiscal year ending March 2022, as planned, and disclosed the amounts of its impact on revenue, cost of sales and profit. - FY2020RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and the Implementation Guidance on the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Guidance No. 30, 31 March 2020) are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company continues to disclose its plan to apply the new accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022, with the amount of its impact still under evaluation. - FY2019First statedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 30 March 2018) and the Implementation Guidance on the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Guidance No. 30, 30 March 2018) are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company plans to apply the new accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022, and is evaluating the amount of its impact.