Application of the Revenue Recognition Accounting Standard from the Fiscal Year Ending March 2022
First written in FY2019. 4 of 7 entries say "Restated". Latest entry: FY2022.
50 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and the Implementation Guidance on the Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 26 March 2021) have been applied from the beginning of the current consolidated 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. As a result, transactions in which the Group is determined to be acting as an agent are presented on a net basis.」
Continued to disclose the application from the beginning of the fiscal year ending March 2022 of the Accounting Standard for Revenue Recognition and related guidance and the net presentation of agent transactions. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and the Implementation Guidance on the Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 26 March 2021) have been applied from the beginning of the first quarter of the current consolidated 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. As a result, transactions in which the Group is determined to be acting as an agent are presented on a net basis.」
Continued to disclose the application from the beginning of the fiscal year ending March 2022 of the Accounting Standard for Revenue Recognition and related guidance and the net presentation of agent transactions. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and the Implementation Guidance on the Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 26 March 2021) have been applied from the beginning of the first quarter of the current consolidated 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. As a result, transactions in which the Group is determined to be acting as an agent are presented on a net basis.」
Continued to disclose the application from the beginning of the fiscal year ending March 2022 of the Accounting Standard for Revenue Recognition and related guidance and the net presentation of agent transactions. The impact on profit or loss for the cumulative second quarter was immaterial, and there was no impact on the opening balance of retained earnings. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and the Implementation Guidance on the Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 26 March 2021) have been applied from the beginning of the first quarter of the current consolidated 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. As a result, transactions in which the Group is determined to be acting as an agent are presented on a net basis.」
The Accounting Standard for Revenue Recognition and related guidance, scheduled to be applied from the beginning of the fiscal year ending March 2022, were actually applied from 1 April 2021. Agent transactions are presented on a net basis, and the impact on profit or loss is described as immaterial. - FY2021AdvancedAnnual report
「The impact of applying the Accounting Standard for Revenue Recognition and other related standards on the consolidated financial statements is immaterial.」
Maintained the planned application from the beginning of the fiscal year ending March 2022 and assessed the impact of application on the consolidated financial statements as immaterial. - FY2020RestatedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The company continued to plan to apply the accounting standards and related guidance for revenue recognition from the beginning of the fiscal year ending March 2022. - FY2019First statedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The Accounting Standard for Revenue Recognition and its implementation guidance are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the impact is currently being assessed.