Application of the Revenue Recognition Accounting Standard in the Fiscal Year Ending March 2022
First written in FY2019. 5 of 7 entries say "Restated". Latest entry: FY2022.
82 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「As a result, revenue for the fiscal year decreased by ¥2,329 million, cost of sales decreased by ¥2,050 million, and direct selling expenses decreased by ¥279 million.」
The company disclosed the full-year impact of agent transactions and other factors on revenue, cost of sales and direct selling expenses under the revenue recognition accounting standard applied from the beginning of the fiscal year. - FY2022-Q3RestatedAnnual report
「As a result, revenue for the nine-month period ended 31 December decreased by ¥1,612 million, cost of sales decreased by ¥1,406 million, and direct selling expenses decreased by ¥205 million.」
The company has disclosed the impact on the nine-month period ended 31 December of presenting agent transactions on a net basis and other effects under the revenue recognition accounting standard applied from the beginning of the first quarter. - FY2022-Q2RestatedAnnual report
「As a result, revenue for the six-month period ended 30 September decreased by ¥1,043 million, cost of sales decreased by ¥908 million, and direct selling expenses decreased by ¥134 million.」
The company has specifically disclosed the impact on the six-month period ended 30 September of presenting agent transactions on a net basis and other effects under the revenue recognition accounting standard applied from the beginning of the first quarter. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards from the beginning of the current first quarter of the consolidated fiscal year,」
The company applied the Accounting Standard for Revenue Recognition and related standards, which had been scheduled for adoption from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter of the current fiscal year. - FY2021RestatedAnnual report
「Applied from the beginning of the fiscal year ending March 2022」
Reconfirms the planned application of the accounting standard and related guidance on revenue recognition from the beginning of the fiscal year ending March 2022. - FY2020RestatedAnnual report
「Applied from the beginning of the fiscal year ending March 2022」
Reconfirms the planned application of the accounting standard and related guidance on revenue recognition from the beginning of the fiscal year ending March 2022. - FY2019First statedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The accounting standards for revenue recognition were scheduled to be applied from the beginning of the fiscal year ending March 2022, with the impact on the consolidated financial statements under evaluation.