Preparation for Applying the Revenue Recognition Standard from the Fiscal Year Ending February 2023
First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2023-Q1.
10 other companies' latest entry also says "Achieved".
- FY2023-Q1AchievedAnnual report
「We 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 and began recognizing 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 applied the Accounting Standard for Revenue Recognition from the beginning of the first quarter of the current consolidated fiscal year, rather than from the beginning of the fiscal year ending February 2023 as previously planned. Net sales decreased by ¥440.526 million, but the impact on operating income, ordinary income and other items was minor, and there was no impact on the opening balance of retained earnings. - FY2022RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending February 2023. The company is currently assessing the amount of the impact on the consolidated financial statements from applying the Accounting Standard for Revenue Recognition and related standards.」
The company reiterates its policy of applying the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending February 2023 and assessing its impact. - FY2021RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending February 2023. The company is currently assessing the amount of the impact on the consolidated financial statements from applying the Accounting Standard for Revenue Recognition and related standards.」
The company reiterates its policy of applying the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending February 2023 and assessing its impact. - FY2020First statedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending February 2023. The company is currently assessing the amount of the impact on the consolidated financial statements from applying the Accounting Standard for Revenue Recognition and related standards.」
The company states that it plans to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending February 2023 and is assessing the impact on the financial statements.