Application of the Accounting Standard for Revenue Recognition for the fiscal year ending March 2023
First written in FY2020. 4 of 6 entries say "Restated". Latest entry: FY2023-Q3.
No other company in this theme has enough history to compare yet.
- FY2023-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 of the current consolidated fiscal year. Accordingly, the key management indicators for the nine months and the third quarter of the current consolidated fiscal year reflect application of those accounting standards.」
The company continues to apply the accounting standard for revenue recognition and related guidance, which was applied from the beginning of the fiscal year ending March 2023, in the third quarter as well. - FY2023-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Accordingly, the key management indicators and other data for the six-month period and the second quarter of the consolidated fiscal year reflect application of these accounting standards and related standards.」
The company continues to disclose results for the second quarter using metrics after the application of the accounting standard for revenue recognition and related guidance, which had been scheduled for application from the beginning of the fiscal year ending March 2023. - FY2023-Q1AchievedAnnual report
「We have applied the Accounting Standard for Revenue Recognition and other relevant standards from the beginning of the first quarter of the current fiscal year. Key management indicators for the six months ended 30 June reflect application of these standards.」
The company actually applied the accounting standard for revenue recognition and related guidance, which had been scheduled for application from the beginning of the fiscal year ending March 2023, from the beginning of the first quarter of the current fiscal year. - FY2022RestatedAnnual report
「The change will be applied from the beginning of the fiscal year ending March 2023.」
The company continues to plan to apply the accounting standard for revenue recognition and related guidance from the beginning of the fiscal year ending March 2023. - FY2021RestatedAnnual report
「The change will be applied from the beginning of the fiscal year ending March 2023.」
The company continues to plan to apply the accounting standard for revenue recognition and related guidance from the beginning of the fiscal year ending March 2023. - FY2020First statedAnnual report
「The change will be applied from the beginning of the fiscal year ending March 2023.」
The company indicated that it plans to apply the accounting standard for revenue recognition and its implementation guidance from the beginning of the fiscal year ending March 2023. The impact is currently being evaluated.