Application of the Revenue Recognition Standard
First written in FY2022-Q1. 6 of 7 entries say "Restated". Latest entry: FY2025.
20 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the 84th fiscal year. Accordingly, the key management indicators and other information for the 84th, 85th, 86th and 87th fiscal years reflect application of those standards.」
The company continues to disclose that the revenue recognition accounting standard has been applied from the beginning of the 84th fiscal year. - FY2024RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the 84th fiscal year. Accordingly, the key management indicators and other information for the 84th, 85th and 86th fiscal years reflect application of those standards.」
The company continues to disclose that the revenue recognition accounting standard has been applied from the beginning of the 84th fiscal year. - FY2023RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the 84th fiscal year. Accordingly, the key management indicators and other information for the 84th and 85th fiscal years reflect application of those standards.」
The company continues to disclose that the revenue recognition accounting standard has been applied from the beginning of the 84th fiscal year. - FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the fiscal year. Accordingly, the key management indicators and other information for the 84th fiscal year reflect application of those standards.」
The annual disclosure also confirms that the revenue recognition accounting standard was applied from the beginning of the fiscal year. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition and other related standards from the beginning of the first quarter. Revenue is recognised 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 continues to apply the revenue recognition accounting standard from the beginning of the first-quarter accounting period. It states that the application has no impact on the opening balance of retained earnings or profit and loss. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition and other related standards from the beginning of the first quarter. Revenue is recognised 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 continues to apply the revenue recognition accounting standard from the beginning of the first-quarter accounting period. It states that there is no impact on retained earnings or profit and loss. - FY2022-Q1First statedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition and other relevant standards from the beginning of the first quarter of the current fiscal year. 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 applied the new standard from the beginning of the first-quarter accounting period, but stated that it had no impact on the opening balance of retained earnings or profit and loss for the period.