Planned Adoption of New Accounting Standards on Revenue Recognition and Fair Value Measurement for the Fiscal Year Ending September 2022
First written in FY2019. 4 of 6 entries say "Restated". Latest entry: FY2022-Q3.
126 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year. 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 transfers to the customer.」
The company reaffirmed that it had adopted the accounting standards on revenue recognition from the beginning of the first-quarter consolidated accounting period and described treatments including recognition upon acceptance and net presentation for certain transactions. - FY2022-Q2RestatedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year. 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 transfers to the customer.」
The company reaffirmed that it had adopted the accounting standards on revenue recognition, which had been scheduled for adoption from the beginning of the fiscal year ending September 2022, and described accounting treatments including recognition upon acceptance, net presentation, and the presentation of contract liabilities. - FY2022-Q1AchievedAnnual report
「We have applied the “Accounting Standard for Revenue Recognition” (Accounting Standard No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year.」
The company adopted the accounting standard on revenue recognition, which had been scheduled for adoption from the beginning of the fiscal year ending September 2022, from the beginning of the first-quarter consolidated accounting period. It also adopted the accounting standards on fair value measurement from the same date. - FY2021RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending September 2022.」
The company reaffirmed its plan to adopt the new accounting standards on revenue recognition and fair value measurement from the beginning of the fiscal year ending September 2022 and stated that the impact of the revenue recognition standard would be immaterial. - FY2020RestatedAnnual report
「2. Scheduled adoption date The standards are scheduled to be adopted from the beginning of the fiscal year ending September 2022.」
The company reaffirmed its plan to adopt the accounting standards on revenue recognition and fair value measurement from the beginning of the fiscal year ending September 2022. - FY2019First statedAnnual report
「Scheduled adoption date The standards are scheduled to be adopted from the beginning of the fiscal year ending September 2022.」
The company stated that the accounting standards on revenue recognition and fair value measurement were scheduled to be adopted from the beginning of the fiscal year ending September 2022. The impact was being evaluated as of the preparation date.