Application of the Accounting Standard for Revenue Recognition in the Fiscal Year Ending August 2022
First written in FY2018. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
64 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards 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 transfers to the customer.」
The company continues to apply the accounting standards on revenue recognition and other standards, which had been scheduled for adoption from the beginning of the fiscal year ending August 2022, from the beginning of the first quarter of the consolidated fiscal year. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards were adopted from the beginning of the current first quarter consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services is transferred to the customer.」
The accounting standards on revenue recognition and other standards, which had been scheduled for adoption from the beginning of the fiscal year ending August 2022, were adopted from the beginning of the first quarter of the current consolidated fiscal year. The adoption had no impact on profit or loss for the current quarter or the opening balance of retained earnings. - FY2021RestatedAnnual report
「(2) Scheduled adoption date: Adoption is scheduled from the beginning of the fiscal year ending August 2022.」
The company has reconfirmed its policy of adopting the accounting standards on revenue recognition and other standards from the beginning of the fiscal year ending August 2022, with the impact still under evaluation. - FY2020RestatedAnnual report
「(2) Scheduled adoption date: Adoption is scheduled from the beginning of the fiscal year ending August 2022.」
The company has reconfirmed its policy of adopting the accounting standards on revenue recognition and other standards from the beginning of the fiscal year ending August 2022, with the impact still under evaluation. - FY2018First statedAnnual report
「Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 29, 30 March 2018) and Guidance on Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Guidance No. 30, 30 March 2018)」
The new accounting standards on revenue recognition and other standards have been disclosed as not yet adopted. They are scheduled to be adopted from the beginning of the fiscal year ending August 2022, and the impact is under evaluation.