Application of the Revenue Recognition Standard from the Fiscal Year Ending March 2022
First written in FY2020. 7 of 9 entries say "Restated". Latest entry: FY2026-H1.
123 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Information on disaggregated revenue arising from contracts with customers is presented as described in Notes (Segment Information, etc.).」
Continues to present disaggregated revenue arising from contracts with customers following application of the Accounting Standard for Revenue Recognition. - FY2025-H1RestatedAnnual report
「Revenue from Contracts with Customers」
The company continues to present disaggregated revenue following application of the Accounting Standard for Revenue Recognition. - FY2023-Q3RestatedAnnual report
「Revenue from Contracts with Customers」
The company continues to present disaggregated revenue following application of the Accounting Standard for Revenue Recognition. - FY2023-Q2RestatedAnnual report
「Revenue from Contracts with Customers」
The company continues to present disaggregated revenue following application of the Accounting Standard for Revenue Recognition. - FY2022-Q3RestatedAnnual report
「As a result, revenue for the nine-month period of the fiscal year under review decreased by ¥1,675,091 thousand, cost of sales decreased by ¥723,318 thousand, selling, general and administrative expenses decreased by ¥952,303 thousand, and operating income, ordinary income and profit before income taxes increased by ¥529 thousand each.」
Continues to disclose the impact of the Accounting Standard for Revenue Recognition applied from the first quarter on revenue, expenses and profit, as well as the decrease in segment revenue. - 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.」
Continues to apply the Accounting Standard for Revenue Recognition from the first quarter, including the treatment of net presentation for transactions in which it acts as an agent and recognition of points as contract liabilities. - FY2022-Q1AchievedAnnual report
「The Company adopted 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. 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 under review. The company also introduced net presentation for transactions in which it acts as an agent and recognition of points as contract liabilities. - FY2021RestatedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
Continues to state that the Accounting Standard for Revenue Recognition and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. - FY2020First statedAnnual report
「The Accounting Standard for Revenue Recognition and other standards will be applied from the beginning of the fiscal year ending March 2022.」
The company planned to apply the Accounting Standard for Revenue Recognition and other standards from the beginning of the fiscal year ending March 2022, and stated that the impact on the consolidated financial statements was under assessment.