Application of the Revenue Recognition Accounting Standard for the fiscal year ending June 2022
First written in FY2018. 4 of 7 entries say "Restated". Latest entry: FY2022-Q3.
86 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「In accordance with the transitional treatment prescribed in paragraph 89-2 of the Revenue Recognition Accounting Standard, the previous consolidated fiscal year has not been reclassified under the new presentation method.」
The Company continues to apply the revenue recognition accounting standard introduced from the first quarter. For the cumulative third quarter, net sales decreased by ¥1,542.585 million and cost of sales decreased by ¥1,567.496 million, while operating profit increased by ¥24.91 million; the impact on ordinary profit and other items was immaterial. - FY2022-Q2RestatedAnnual report
「Application of the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and related standards reduced net sales by ¥1,048 million and cost of sales by ¥1,064 million. Operating profit increased by ¥15 million, while the impact on ordinary profit and profit before income taxes was immaterial.」
Reconfirms that application of the revenue recognition accounting standard from the first quarter had an immaterial impact on net sales, cost of sales and operating profit for the cumulative second quarter. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; the “Revenue Recognition Standard”) and related standards from the beginning of the cumulative first-quarter period, and now recognize revenue 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 began applying the revenue recognition accounting standard and related standards, which had been scheduled for application from the beginning of the fiscal year ending June 2022, from the beginning of the current first quarter. Application reduced net sales by ¥492,132 thousand and cost of sales by ¥497,711 thousand, while the impact on operating profit and other items was immaterial. - FY2021AdvancedAnnual report
「The impact of applying the accounting standard on retained earnings at the beginning of the fiscal year ending June 2022 is immaterial.」
Maintains the policy of applying the revenue recognition accounting standard from the beginning of the fiscal year ending June 2022 and estimates that the impact on retained earnings at the beginning of the period will be immaterial. - FY2020RestatedAnnual report
「The Accounting Standard for Revenue Recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending June 2022. The impact on the consolidated financial statements is currently being assessed.」
Reconfirms that the revenue recognition accounting standard is scheduled to be applied from the beginning of the fiscal year ending June 2022 and that the impact is being assessed. - FY2019RestatedAnnual report
「The Accounting Standard for Revenue Recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending June 2022. The impact on the consolidated financial statements is currently being assessed.」
Reconfirms that the revenue recognition accounting standard is scheduled to be applied from the beginning of the fiscal year ending June 2022 and that the impact on the financial statements is being assessed. - FY2018First statedAnnual report
「The Accounting Standard for Revenue Recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending June 2022. The impact on the consolidated financial statements is currently being assessed.」
Plans to apply the revenue recognition accounting standard from the beginning of the fiscal year ending June 2022 and is assessing the impact on the consolidated financial statements.