Application of the Accounting Standard for Revenue Recognition for the Fiscal Year Ending March 2022
First written in FY2019. 4 of 6 entries say "Restated". Latest entry: FY2023.
140 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and other relevant standards were 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 continues to apply the Revenue Recognition Accounting Standard and its recognition method adopted from the beginning of the fiscal year ending March 2022. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and other relevant standards were 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 reconfirmed that it applied the Revenue Recognition Accounting Standard, which had been scheduled for application from the beginning of the fiscal year ending March 2022, with no impact on the opening balance. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and other relevant standards were 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 disclosed that it applied the Revenue Recognition Accounting Standard, which had been scheduled for application from the beginning of the fiscal year ending March 2022, and that there was no impact on retained earnings at the beginning of the period. - FY2022-Q1AchievedAnnual report
「Regarding the application of the Revenue Recognition Accounting Standard and other standards, the Company follows the transitional treatment prescribed in the proviso to Paragraph 84 of the Revenue Recognition Accounting Standard. The cumulative effect of retrospective application of the new accounting policy before the beginning of the first quarter of the current fiscal year is added to or deducted from retained earnings at the beginning of the first quarter, and the new accounting policy is applied from that opening balance.」
The Company disclosed that it applied the Revenue Recognition Accounting Standard, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter, with no impact on retained earnings. - FY2020RestatedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The company reiterates its plan to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending March 2022. - FY2019First statedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The company plans to apply the Accounting Standard for Revenue Recognition and its implementation guidance from the beginning of the fiscal year ending March 2022, and is assessing the impact on the consolidated financial statements.