Application of the revenue recognition accounting standard from the fiscal year ending April 2022
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q2. Latest entry: FY2022-Q2.
The whole theme swung hardest in 2025: 2 of 9 companies on the "Worse" side.
8 other companies' latest entry also says "Achieved".
- FY2022-Q2AchievedAnnual 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.」
2022年4月期第1四半期の期首から収益認識会計基準等の適用を開始した。販売手数料等の表示変更、加盟料・更新料の期間配分、有償支給取引の認識変更が実施され、当第2四半期累計期間の売上高は323億24百万円減少、営業利益等は119百万円増加した。 - FY2021First statedAnnual report
「(2) Scheduled date of adoption: The standard will be adopted from the beginning of the fiscal year ending April 2022. (3) Impact of adopting the standard: Previously, certain consideration paid to customers was recorded as selling, general and administrative expenses as sales commissions. Upon adoption of the Accounting Standard for Revenue Recognition and related standards, it will be deducted from sales.」
The planned adoption from the beginning of the fiscal year ending April 2022 and the reclassification of consideration paid to customers from selling, general and administrative expenses to a deduction from sales are disclosed for the first time.