Application of the revenue recognition accounting standard from the fiscal year ending March 2022
First written in FY2018. 3 of 7 entries say "Restated". Latest entry: FY2022.
83 other companies' latest entry also says "Other".
- FY2022Discloses the impact of full-year adoption of the revenue recognition accounting standardAnnual report
「As a result, revenue for the fiscal year decreased by ¥92,206 million, cost of sales decreased by ¥26,332 million, and selling, general and administrative expenses decreased by ¥65,879 million, while operating income, ordinary income and profit before income taxes increased by ¥5 million.」
The revenue recognition accounting standard was applied for the full year as planned, and the annual impact on revenue, expenses and profit was disclosed. - FY2022-Q3Disclosure of the impact of applying the Accounting Standard for Revenue Recognition during the cumulative third quarterAnnual report
「As a result, during the cumulative third quarter, net sales decreased by ¥73,687 million, cost of sales decreased by ¥22,009 million, selling, general and administrative expenses decreased by ¥51,698 million, and operating income, ordinary income and profit before income taxes increased by ¥20 million.」
The impact of applying the revenue recognition accounting standard from the beginning of the first quarter on revenue, expenses and profit for the nine months ended the third quarter has been disclosed. - FY2022-Q2RestatedAnnual report
「As a result, during the cumulative second quarter, net sales decreased by ¥52,000 million, cost of sales decreased by ¥16,815 million, selling, general and administrative expenses decreased by ¥35,201 million, and operating income, ordinary income and profit before income taxes increased by ¥15 million.」
The impact of applying the Accounting Standard for Revenue Recognition from the beginning of the first quarter on the cumulative second quarter was disclosed. Net sales decreased by ¥52 billion, while operating income and other items increased by ¥15 million. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards. 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 Accounting Standard for Revenue Recognition, which had been scheduled for application from the beginning of the fiscal year ending March 2022, was actually applied from the beginning of the first quarter of the current fiscal year. As a result, net sales decreased by ¥24,522 million, while operating income and other items increased by ¥26 million. - FY2020RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact is under assessment as of the preparation of these consolidated financial statements.」
The Accounting Standard for Revenue Recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of its impact is being assessed. - FY2019RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact is under assessment as of the preparation of these consolidated financial statements.」
The Accounting Standard for Revenue Recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of its impact continues to be assessed. - FY2018First statedAnnual report
「The Accounting Standard for Revenue Recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact was being assessed when these consolidated financial statements were prepared.」
It states that the new revenue recognition accounting standard is scheduled to be applied from the beginning of the fiscal year ending March 2022, and that its impact on the financial statements is being assessed.