Planned Adoption of the Revenue Recognition Standard for the Fiscal Year Ending June 2022
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2025.
123 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the 19th fiscal period. Accordingly, the key management indicators and other figures for the 19th fiscal period onward reflect application of those accounting standards.」
This reaffirms that the Accounting Standard for Revenue Recognition and related standards applied from the beginning of the 19th fiscal period continue to be applied. - FY2023RestatedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the 19th fiscal period. Accordingly, the key management indicators and other figures for the 19th fiscal period onward reflect application of those accounting standards.」
This reaffirms that the Accounting Standard for Revenue Recognition and related standards applied from the beginning of the 19th fiscal period continue to be applied. - FY2022-Q3RestatedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter accounting period. Revenue is recognized at the point when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
The Company continues to apply the Accounting Standard for Revenue Recognition and related standards, which had been scheduled for application from the beginning of the fiscal year ending June 2022, reaffirming its method of recognizing revenue based on the point at which control is transferred to the customer. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other relevant standards from the beginning of the current first-quarter accounting period. 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 Company applied the Accounting Standard for Revenue Recognition and related standards, which had been scheduled for application from the beginning of the fiscal year ending June 2022, from the beginning of the first quarter accounting period. As a result, net sales and other items decreased by ¥2.132 million, the opening balance of retained earnings decreased by ¥9.569 million, and advances received were presented as contract liabilities of ¥25.401 million. - FY2019First statedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending June 2022.」
The Company plans to apply the Accounting Standard for Revenue Recognition and its implementation guidance from the beginning of the fiscal year ending June 2022, and states that the amount of the impact is being assessed.