Preparing to Apply the Revenue Recognition Standard
First written in FY2019. 8 of 10 entries say "Restated". Latest entry: FY2026.
4 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Standard No. 29, 31 March 2020) and related requirements from the beginning of the 38th fiscal year. Accordingly, the key management indicators and other metrics for the 38th fiscal year and subsequent periods are based on the application of those accounting standards and related requirements.」
The note to the key management indicators continues to state that the Accounting Standard for Revenue Recognition and related standards have been applied. - FY2025RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Standard No. 29, 31 March 2020) and related requirements from the beginning of the 38th fiscal year. Accordingly, the key management indicators and other metrics for the 38th fiscal year and subsequent periods are based on the application of those accounting standards and related requirements.」
The note to the key management indicators continues to state that the Accounting Standard for Revenue Recognition and related standards have been applied. - FY2024RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Standard No. 29, 31 March 2020) and related requirements from the beginning of the 38th fiscal year. Accordingly, the key management indicators and other metrics for the 38th fiscal year and subsequent periods are based on the application of those accounting standards and related requirements.」
The company continues to state in the notes to its key management indicators that the revenue recognition accounting standard and related requirements have been applied since the beginning of the 38th fiscal year. - FY2023RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and related requirements from the beginning of the current consolidated fiscal year. Revenue is recognised 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 revenue recognition accounting standard and related requirements have been applied, and the company continues to present revenue from consignment sales and other items on a net basis. - FY2023-Q3RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Standard No. 29, 31 March 2020) and related requirements from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, the key management indicators and other metrics for the nine-month period and third quarter of the current consolidated fiscal year are based on the application of those accounting standards and related requirements.」
The company continues to indicate in the notes to its key management indicators that the revenue recognition accounting standard and related requirements have been applied. - 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 indicate in the notes to its key indicators that the revenue recognition accounting standard and related requirements have been applied. - FY2023-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards were applied 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 is transferred to the customer.」
The company applied the revenue recognition accounting standard and related requirements, which had been scheduled for application from the beginning of the fiscal year ending February 2023, from the beginning of the first quarter of the current consolidated fiscal year. Revenue from consignment sales and other items has been changed from gross presentation to net presentation. - FY2022RestatedAnnual report
「The standard is scheduled to be adopted from the beginning of the fiscal year ending February 2023.」
The company continues to plan to apply the revenue recognition accounting standard and implementation guidance from the beginning of the fiscal year ending February 2023. - FY2021RestatedAnnual report
「The standard is scheduled to be adopted from the beginning of the fiscal year ending February 2023.」
The company continues to plan to apply the revenue recognition accounting standard and implementation guidance from the beginning of the fiscal year ending February 2023. - FY2019First statedAnnual report
「The company plans to apply it from the beginning of the fiscal year ending February 2023.」
The company has, for the first time, disclosed that it plans to apply the revenue recognition accounting standard and implementation guidance from the beginning of the fiscal year ending February 2023 and is assessing the impact.