Changes in Revenue and Loyalty-Point Accounting Following Adoption of the Accounting Standard for Revenue Recognition
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q2.
The whole theme swung hardest in 2024: 1 of 8 companies on the "Worse" side.
35 other companies' latest entry also says "Restated".
- FY2022-Q2RestatedAnnual report
「We adopted the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the current fiscal year and recognize revenue 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.」
第1四半期から適用した収益認識会計基準と、返品権付き販売・他社ポイントに関する処理変更を継続している。 - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the first-quarter consolidated accounting period. 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.」
当四半期の期首から収益認識会計基準を適用し、返品権付き販売および他社ポイントの収益認識方法を変更した。損益と期首利益剰余金への影響は軽微と記載している。