Preparing to apply the accounting standard for revenue recognition
First written in FY2021. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
The whole theme swung hardest in 2024: 1 of 8 companies on the "Worse" side.
10 other companies' latest entry also says "Achieved".
- FY2023-Q1AchievedAnnual report
「We applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, dated 31 March 2020; hereinafter, the "Revenue Recognition Standard") and other standards from the beginning of the first quarter of the current fiscal year, and recognize revenue when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
The Accounting Standard for Revenue Recognition, which had been scheduled for application from the beginning of the fiscal year ending February 2023, was applied from the beginning of the current first quarter accounting period. Points are also recognized as performance obligations and contract liabilities, and the points component is deducted from net sales. - FY2022RestatedAnnual report
「They will be applied from the beginning of the fiscal year ending February 2023.」
The company continues to plan to apply the accounting standards and other guidance on revenue recognition from the beginning of the fiscal year ending February 2023, and is evaluating the impact. - FY2021First statedAnnual report
「Scheduled application date: to be applied from the beginning of the fiscal year ending February 2023.」
The company plans to apply the Accounting Standard for Revenue Recognition and related implementation guidance from the beginning of the fiscal year ending February 2023, and is evaluating the impact on the consolidated financial statements.