Application of the Accounting Standards for Revenue Recognition and Fair Value Measurement for the Fiscal Year Ending July 2022
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: FY2025.
126 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The “Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the 64th consolidated fiscal year. Accordingly, the key management indicators and other information for the 64th and subsequent consolidated fiscal years reflect application of these accounting standards and other guidance.」
The revenue recognition accounting standards and other guidance continue to be applied from the beginning of the 64th consolidated fiscal year. - FY2023RestatedAnnual report
「The “Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the 64th consolidated fiscal year. Accordingly, the key management indicators and other information for the 64th and subsequent consolidated fiscal years reflect application of these accounting standards and other guidance.」
The revenue recognition accounting standards and other guidance continue to be applied from the beginning of the 64th consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「The “Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Accordingly, the key management indicators and other information for the first nine months and third quarter of the current consolidated fiscal year reflect application of these accounting standards and other guidance.」
The revenue recognition accounting standards and other guidance continue to be applied from the beginning of the first quarter of the consolidated fiscal year. - FY2022-Q1AchievedAnnual report
「The “Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “revenue recognition accounting standards and other guidance”) is 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 goods or services when control of the promised goods or services is transferred to the customer.」
The revenue recognition accounting standards and other guidance, which had been scheduled for application from the beginning of the fiscal year ending July 2022, were actually applied from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on profit or loss or on the opening balance of retained earnings. - FY2021First statedAnnual report
「Scheduled application date: The standards are scheduled to be applied from the beginning of the fiscal year ending July 2022.」
The company plans to apply the accounting standards and other guidance on revenue recognition and fair value measurement from the beginning of the fiscal year ending July 2022, and is assessing the impact.