Adoption of the Revenue Recognition Standard from the Fiscal Year Ending March 2022
First written in FY2019. 1 of 3 entries say "Restated". Latest entry: FY2022-Q1.
The whole theme swung hardest in 2024: 1 of 8 companies on the "Worse" side.
10 other companies' latest entry also says "Achieved".
- FY2022-Q1AchievedAnnual 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 accounting period. Accordingly, key management indicators for the cumulative first quarter reflect application of these accounting standards.」
2022年３月期の期首から適用予定としていた収益認識会計基準等を、当第1四半期会計期間の期首から適用した。ポイント付与に係る履行義務の識別など、収益認識方法も変更している。 - FY2021RestatedAnnual report
「The impact on the financial statements of applying the Accounting Standard for Revenue Recognition and related standards is currently being assessed.」
収益認識会計基準等を2022年３月期の期首から適用し、財務諸表への影響額を評価中とする方針を継続している。 - FY2019First statedAnnual report
「The Accounting Standard for Revenue Recognition and related standards will be applied from the beginning of the fiscal year ending March 2022. The impact of applying these standards on the financial statements is currently being evaluated.」
The company planned to apply the revenue recognition standards from the beginning of the fiscal year ending March 2022 and was assessing their impact on the financial statements.