Application of the Revenue Recognition Accounting Standard for the Fiscal Year Ending September 2022
First written in FY2018. 1 of 6 entries say "Restated". Latest entry: FY2022.
83 other companies' latest entry also says "Other".
- FY2022Disclosed Full-Year Impact of AdoptionAnnual report
「As a result, revenue for the fiscal year decreased by ¥98,047 thousand, cost of sales increased by ¥264,941 thousand, and selling, general and administrative expenses decreased by ¥74,151 thousand. Operating income, ordinary income and profit before income taxes each decreased by ¥288,837 thousand. The opening balance of retained earnings brought forward also decreased by ¥83,238 thousand.」
The company disclosed the impact of applying the revenue recognition accounting standard for the full fiscal year on revenue, each profit measure and opening retained earnings brought forward. - FY2022-Q3Updated disclosure of the impact of adoption through the cumulative third quarterAnnual report
「As a result, revenue for the cumulative third-quarter period decreased by ¥73,849 thousand, cost of sales increased by ¥182,711 thousand, and selling, general and administrative expenses decreased by ¥47,760 thousand. Operating income, ordinary income and profit before income taxes each decreased by ¥208,801 thousand. The opening balance of retained earnings also decreased by ¥83,238 thousand.」
The disclosed impact of adopting the revenue recognition accounting standard was updated from the amount reported for the cumulative second-quarter period. The impact on revenue, cost of sales, selling, general and administrative expenses, each profit measure and retained earnings for the cumulative third-quarter period was disclosed. - FY2022-Q2Disclosure of the impact of adoptionAnnual report
「As a result, revenue for the cumulative second-quarter period decreased by ¥72,501 thousand, cost of sales increased by ¥112,111 thousand, and selling, general and administrative expenses decreased by ¥31,170 thousand. Operating income, ordinary income and profit before income taxes each decreased by ¥153,442 thousand. The opening balance of retained earnings also decreased by ¥83,238 thousand.」
The company specifically disclosed the impact of adopting the revenue recognition accounting standard on revenue, profit and retained earnings for the cumulative second-quarter period. - FY2022-Q1AchievedAnnual report
「The company has adopted the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter accounting period.」
The company adopted the revenue recognition accounting standard and related standards from the beginning of the first quarter accounting period, earlier than the planned adoption from the beginning of the fiscal year ending September 2022. It also changed its revenue recognition methods for job advertising and personnel placement services. - FY2019RestatedAnnual report
「Scheduled adoption date: The standards will be adopted from the beginning of the fiscal year ending September 2022. The impact on the consolidated financial statements of adopting the Accounting Standard for Revenue Recognition and related standards is currently under assessment.」
The company plans to adopt the revenue recognition accounting standard from the beginning of the fiscal year ending September 2022 and continues to assess the impact. - FY2018First statedAnnual report
「Scheduled adoption date: The standards will be adopted from the beginning of the fiscal year ending September 2022. The impact on the consolidated financial statements of adopting the Accounting Standard for Revenue Recognition and related standards is currently under assessment.」
The company stated for the first time that it plans to adopt the Accounting Standard for Revenue Recognition and related implementation guidance from the beginning of the fiscal year ending September 2022, and that the impact on the financial statements is under assessment.