Application of the Revenue Recognition Accounting Standard and Change in License Revenue Recognition
First written in FY2022-Q1. 3 of 4 entries say "Advanced", first in FY2022-Q2. Latest entry: FY2022.
2 other companies' latest entry also says "Advanced".
- FY2022AdvancedAnnual report
「この結果、当連結会計年度の売上高は146百万円減少し、売上原価は３百万円減少し、営業利益、経常利益及び税金等調整前当期純利益はそれぞれ143百万円減少しております。」
収益認識会計基準の適用に伴う通期影響を、売上高146百万円減少、営業利益等143百万円減少として具体化している。 - FY2022-Q3AdvancedAnnual report
「この結果、当第３四半期連結累計期間の売上高は133百万円減少し、売上原価は６百万円減少し、営業利益、経常利益及び税金等調整前四半期純利益はそれぞれ127百万円減少しております。」
収益認識会計基準の適用による影響を、売上高133百万円減少、営業利益等127百万円減少として第3四半期累計で具体化している。 - FY2022-Q2AdvancedAnnual report
「As a result, for the six months ended the second quarter of the current consolidated fiscal year, net sales decreased by ¥132 million, cost of sales decreased by ¥9 million, and operating income, ordinary income, and profit before income taxes decreased by ¥122 million each.」
The impact of applying the revenue recognition standard has been quantified as a ¥132 million decrease in net sales and a ¥122 million decrease in operating income and other items, reflecting the change to recognizing certain license revenue over the license period. - FY2022-Q1First statedAnnual report
「The company applied 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 consolidated fiscal year. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer. As a result, whereas revenue from certain license sales had previously been recognized when the license was granted to the customer, from the current first quarter of the consolidated fiscal year the company changed to recognizing revenue over the license period stipulated in the contract.」
The company applied the revenue recognition standard from the beginning of the first quarter of the current consolidated fiscal year and changed the recognition of revenue from certain license sales from the time of grant to recognition over the license period.