Response to the Accounting Standards for Tax Effect Accounting and Revenue Recognition
First written in FY2018. 5 of 9 entries say "Restated". Latest entry: FY2025.
33 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The "Accounting Standard for Revenue Recognition" (Accounting Standards Board of Japan, Accounting Standard No. 29, 31 March 2020) and other standards have been applied from the beginning of the 101st fiscal period,」
The company continues to apply the revenue recognition accounting standard. - FY2022-Q3RestatedAnnual report
「The "Accounting Standard for Revenue Recognition" (Accounting Standards Board of Japan, Accounting Standard No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Standard") and other standards have been applied from the beginning of the first quarter. Accordingly, the key management indicators and other metrics for the nine-month period of the current fiscal year reflect application of those accounting standards and other standards.」
The Revenue Recognition Standard has continued to be applied from the beginning of the first quarter. - FY2022-Q2RestatedAnnual report
「The "Accounting Standard for Revenue Recognition" (Accounting Standards Board of Japan, Accounting Standard No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Standard") and other standards have been applied from the beginning of the first quarter, and 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 is transferred to the customer.」
The continued application of the Revenue Recognition Standard from the beginning of the first quarter is also disclosed in the notes for the second quarter. - FY2022-Q1AdvancedAnnual report
「The "Accounting Standard for Revenue Recognition" (Accounting Standards Board of Japan, Accounting Standard No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Standard") and other standards have been applied 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 is transferred to the customer.」
The Revenue Recognition Standard, which was scheduled to be applied from the beginning of the fiscal year ending March 2022, was actually applied from the beginning of the first quarter of the current fiscal year. Sales commissions have also been deducted from net sales, and certain transactions conducted as an agent are presented on a net basis. - FY2021AdvancedAnnual report
「The "Accounting Standard for Disclosure of Accounting Estimates" (Accounting Standards Board of Japan, Accounting Standard No. 31, 31 March 2020) has been applied to the financial statements for the fiscal year-end of the current fiscal year, and notes on significant accounting estimates have been included in the financial statements.」
The Accounting Standard for Disclosure of Accounting Estimates was actually applied to the financial statements for the current fiscal year-end. The Accounting Standard for Revenue Recognition and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. - FY2020RestatedAnnual 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 continues to plan to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending March 2022. It also states that the disclosure requirements for accounting estimates and other requirements are scheduled to be applied from the fiscal year ending March 2021. - FY2019RestatedAnnual report
「The "Accounting Standard for Revenue Recognition" and other standards will be applied from the beginning of the fiscal year ending March 2022.」
It was confirmed that the revised standards relating to tax effect accounting were applied from the beginning of the current fiscal year, while the Accounting Standard for Revenue Recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022. - FY2019-Q1AdvancedAnnual report
「The partial amendments to the "Accounting Standard for Tax Effect Accounting" (Accounting Standards Board of Japan, Accounting Standard No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the current fiscal year, and deferred tax assets are presented under investments and other assets.」
The revised standards relating to tax effect accounting and other standards that were scheduled for application in the previous fiscal year were actually applied from the beginning of the first quarter of the current fiscal year. - FY2018First statedAnnual report
「The "Guidance on the Application of Accounting Standards for Tax Effect Accounting" and other standards will be applied from the beginning of the fiscal year ending March 2019.」
The Guidance on the Application of Accounting Standards for Tax Effect Accounting is scheduled to be applied from the fiscal year ending March 2019, while the accounting standards for revenue recognition and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.