Application of the Revenue Recognition Accounting Standard from the Fiscal Year Ending February 2023
First written in FY2019. 6 of 8 entries say "Restated". Latest entry: FY2024-Q3.
7 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual 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 reconfirmed that the revenue recognition accounting standard and related standards have been applied from the beginning of the first quarter of the current fiscal year. - FY2023RestatedAnnual report
「As a result, revenue decreased by ¥24.732 million and cost of sales decreased by ¥18.427 million during the current fiscal year. Operating income, ordinary income and profit before income taxes decreased by ¥6.304 million each. In addition, retained earnings at the beginning of the current fiscal year decreased by ¥11.543 million.」
The full-year impact of applying the revenue recognition accounting standard from the beginning of the fiscal year was quantified. The disclosure stated decreases of ¥24.732 million in revenue, ¥6.304 million in operating income and related items, and ¥11.543 million in retained earnings at the beginning of the fiscal year. - FY2023-Q3RestatedAnnual report
「As a result, revenue decreased by ¥14.448 million and cost of sales decreased by ¥12.038 million during the first nine months of the current fiscal year. Operating income, ordinary income and profit before income taxes decreased by ¥2.410 million each. In addition, the beginning balance of retained earnings decreased by ¥11.543 million.」
The impact through the first nine months of applying the revenue recognition accounting standard from the beginning of the first quarter was quantified. - FY2023-Q2RestatedAnnual report
「As a result, revenue decreased by ¥7.707 million and cost of sales decreased by ¥6.788 million during the first six months of the current fiscal year. Operating income, ordinary income and profit before income taxes decreased by ¥919 thousand each. In addition, the beginning balance of retained earnings decreased by ¥11.543 million.」
The impact through the second quarter of applying the revenue recognition accounting standard from the beginning of the first quarter was quantified, including recognition by individual DOMO recruitment-ad insertion and the period allocation of initial fees for 『ワガシャ de DOMO』. - FY2023-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 Accounting Standard for Revenue Recognition and related standards, which had been scheduled for adoption from the beginning of the fiscal year ending February 2023, were actually applied from the beginning of the first quarter of the current fiscal year. Recognition by individual DOMO recruitment-ad insertion and the period allocation of initial fees for 『ワガシャ de DOMO』 also began. - FY2022RestatedAnnual report
「(2) Scheduled effective date: The standard is scheduled to be applied from the beginning of the fiscal year ending February 2023.」
The company reconfirmed plans to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending February 2023. - FY2020RestatedAnnual report
「The standard is scheduled to be adopted from the beginning of the fiscal year ending February 2023.」
The company reconfirmed plans to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending February 2023. - FY2019First statedAnnual report
「Scheduled adoption date: adoption is scheduled to begin at the start of the fiscal year ending February 2023.」
The company disclosed plans to apply the Accounting Standard for Revenue Recognition and related implementation guidance from the beginning of the fiscal year ending February 2023. The impact was still being assessed at the time of preparation.