Future application of the accounting standard for revenue recognition
First written in FY2018. 4 of 6 entries say "Restated". Latest entry: FY2026.
38 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Accounting Standard for Leases and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2028.」
The company has reconfirmed that the lease accounting standard is scheduled to be applied from the beginning of the fiscal year ending March 2028. - FY2022-Q3RestatedAnnual report
「As a result, net sales for the cumulative third quarter of the current consolidated fiscal year decreased by ¥3,090,603 thousand, selling, general and administrative expenses decreased by ¥3,095,003 thousand, and operating income, ordinary income and profit before income taxes increased by ¥4,400 thousand each. The opening balance of retained earnings also decreased by ¥87,557 thousand.」
The company continues to apply the Revenue Recognition Standard applied from the beginning of the first quarter of the current consolidated fiscal year and has disclosed its impact on net sales, selling, general and administrative expenses, retained earnings and other items for the cumulative third quarter. - FY2022-Q2RestatedAnnual report
「As a result, net sales for the cumulative second quarter of the current consolidated fiscal year decreased by ¥2,098,388 thousand, selling, general and administrative expenses decreased by ¥2,090,688 thousand, and operating income, ordinary income and profit before income taxes decreased by ¥7,700 thousand each. The opening balance of retained earnings also decreased by ¥87,557 thousand.」
The company continues to apply the Revenue Recognition Standard and has disclosed its impact on net sales, selling, general and administrative expenses, profit and retained earnings for the cumulative second quarter. - FY2022-Q1AchievedAnnual report
「The company has applied the "Accounting Standard for Revenue Recognition" (Accounting Standard No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Standard") and related standards from the beginning of the first quarter of the current consolidated 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 planned application of the Revenue Recognition Standard from the beginning of the fiscal year ending March 2022 has been completed through its actual application from the beginning of the first quarter of the current consolidated fiscal year. Net sales decreased by ¥1,084,535 thousand, while operating income and other items each increased by ¥2,500 thousand. - FY2020RestatedAnnual report
「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company has reconfirmed that the accounting standard for revenue recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022. - FY2018First statedAnnual report
「The scheduled effective date is the beginning of the fiscal year ending March 2022.」
The company plans to apply the accounting standard for revenue recognition and related standards from the beginning of the fiscal year ending March 2022 and is assessing the impact.