Adoption of the Revenue Recognition Accounting Standard
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
35 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The company has applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the current fiscal year, and explains its operating results without stating changes in amounts or year-on-year changes (%).」
The company continues to apply the Revenue Recognition Standards and Guidance from the beginning of the fiscal year and to disclose its results without stating year-on-year changes or similar comparisons. - FY2022-Q3RestatedAnnual report
「The company has applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the first quarter of the current fiscal year, and explains its operating results below without stating changes in amounts or year-on-year changes (%).」
The company continues to apply the Revenue Recognition Standards and Guidance from the beginning of the first quarter and continues not to state year-on-year changes or similar comparisons in its operating results for the current quarter. - FY2022-Q2RestatedAnnual report
「The main changes resulting from the application of the Revenue Recognition Standards and Guidance are as follows.」
The company continues to apply the Revenue Recognition Standards and Guidance from the beginning of the first quarter, together with the recognition methods for points, agent transactions, renovation work, and the company's own gift certificates. - FY2022-Q1First statedAnnual report
「The company applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and the “Implementation Guidance on Accounting Standard for Revenue Recognition” (ASBJ Guidance No. 30, 26 March 2021) (collectively, the “Revenue Recognition Standards and Guidance”) 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 is transferred to the customer.」
From the beginning of the current quarterly accounting period, the company applied the Revenue Recognition Standards and Guidance and changed its revenue recognition methods for points issued by other companies, agent transactions, renovation work, and the company's own gift certificates.