Preparation for Future Adoption of the Revenue Recognition Accounting Standard
First written in FY2018. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2024: 1 of 8 companies on the "Worse" side.
36 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the first-quarter accounting period.」
The company continued to apply the revenue recognition accounting standard and related standards, adopted from the beginning of the fiscal year ending March 2022, during the cumulative third-quarter period, and disclosed the impact of identifying performance obligations for points and recognizing sales from points issued by other companies. - FY2022-Q1AchievedAnnual report
「In addition, the company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the current first-quarter accounting period.」
The company applied the revenue recognition accounting standard and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the current first-quarter accounting period. It also changed its revenue treatment, including the identification of performance obligations for points and the recognition of sales from points issued by other companies. - FY2021RestatedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022. We are currently assessing the impact on the financial statements of applying the Accounting Standard for Revenue Recognition and related standards.」
The company continues to disclose that it plans to apply the revenue recognition accounting standard in the following fiscal year and is assessing the impact of its application. - FY2019RestatedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022. We are currently assessing the impact on the financial statements of applying the Accounting Standard for Revenue Recognition and related standards.」
The company continues to plan to apply the revenue recognition accounting standard from the beginning of the fiscal year ending March 2022 and to assess the impact. - FY2018First statedAnnual report
「The amount of the impact on the financial statements from applying the Accounting Standard for Revenue Recognition and related standards is currently being assessed.」
The company has disclosed that it plans to apply the new accounting standard and implementation guidance on revenue recognition from the beginning of the fiscal year ending March 2022, and is assessing the impact on the financial statements.