Preparing to Apply the Revenue Recognition Standard
First written in FY2018. 11 of 14 entries say "Restated". Latest entry: FY2026-H1.
123 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「The company includes construction contracts for which revenue is recognized when the performance obligations have been fully satisfied, applying the alternative treatment because the period from the date on which the contract transaction begins to the expected date of full satisfaction of the performance obligations is very short.」
Following adoption of the accounting standard for revenue recognition, the company continued to recognize revenue from short-term construction contracts when the performance obligations have been fully satisfied. - FY2025-H1RestatedAnnual report
「The company includes construction contracts for which revenue is recognized when the performance obligations have been fully satisfied, applying the alternative treatment because the period from the date on which the contract transaction begins to the expected date of full satisfaction of the performance obligations is very short.」
Following adoption of the accounting standard for revenue recognition, the company continued to recognize revenue from short-term construction contracts when the performance obligations have been fully satisfied. - FY2024RestatedAnnual report
「The company includes construction contracts for which revenue is recognized when the performance obligations have been fully satisfied, applying the alternative treatment because the period from the date on which the contract transaction begins to the expected date of full satisfaction of the performance obligations is very short.」
Following adoption of the accounting standard for revenue recognition, the company continued to recognize revenue from short-term construction contracts when the performance obligations are satisfied. - FY2024-Q3RestatedAnnual report
「The company includes construction contracts for which revenue is recognized when the performance obligations have been fully satisfied, applying the alternative treatment because the period from the date on which the contract transaction begins to the expected date of full satisfaction of the performance obligations is very short.」
Following adoption of the accounting standard for revenue recognition, the company continued to disclose its method of recognizing revenue from construction contracts when the performance obligations are satisfied. - FY2024-Q1RestatedAnnual report
「The company includes construction contracts for which revenue is recognized when the performance obligations have been fully satisfied, applying the alternative treatment because the period from the date on which the contract transaction begins to the expected date of full satisfaction of the performance obligations is very short.」
Following adoption of the accounting standard for revenue recognition, the company continued to disclose its method of recognizing revenue from construction contracts when the performance obligations are satisfied. - FY2023-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020), among others, was 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.」
The company continued to apply the accounting standard for revenue recognition adopted from the beginning of the fiscal year ending March 2022 and the related revenue recognition method. - FY2023-Q1RestatedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (Accounting Standard 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.」
In FY2023-Q1, the company continued to use the revenue recognition method based on the accounting standard for revenue recognition applied from the beginning of the fiscal year ending March 2022. - FY2022RestatedAnnual report
「The company applies the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) and related standards 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.」
The company continued to disclose, for the full fiscal year, the accounting standard for revenue recognition applied from the beginning of the fiscal year ending March 2022 and its application to construction contracts and other transactions. - 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 continued to disclose the accounting standard for revenue recognition applied from the beginning of the first-quarter consolidated accounting period and the related revenue recognition method. - FY2022-Q2RestatedAnnual 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 continued to apply the accounting standard for revenue recognition, which was adopted from the beginning of the fiscal year ending March 2022, to construction contracts, transactions involving materials supplied for consideration, and consideration payable to customers. - FY2022-Q1AchievedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (Accounting Standard 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 accounting standard for revenue recognition, which had been scheduled for application from the beginning of the fiscal year ending March 2022, was applied. The methods of recognizing revenue from construction contracts, transactions involving materials supplied for consideration, and consideration payable to customers were changed, increasing quarterly net sales by ¥6.644 million. - FY2021RestatedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The company maintained its plan to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022 and stated that the impact was still being assessed. - FY2020AdvancedAnnual report
「This will apply from the beginning of the fiscal year ending March 2022. The company's non-audit services during the current consolidated fiscal year consisted of advisory services related to compliance with the accounting standard for revenue recognition, for which fees were paid.」
The planned application from the fiscal year ending March 2022 was maintained, and advisory services were provided to address the accounting standard for revenue recognition. - FY2018First statedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The company plans to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending March 2022, with the impact still under evaluation.