Preparation for adoption of the revenue recognition accounting standard
First written in FY2018. 4 of 6 entries say "Restated". Latest entry: FY2022-Q3.
86 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「As a result of applying the revenue recognition standard and related standards, trade receivables presented under current assets on the consolidated balance sheet for the previous consolidated fiscal year are included and presented under trade receivables and contract assets from the first quarter of the current consolidated fiscal year. As a result, revenue for the nine-month period ended [the third quarter of] the current consolidated fiscal year increased by ¥1,246 million and operating income increased by ¥385 million. In addition, the opening balance of retained earnings increased by ¥135 million.」
The company continues to apply the revenue recognition standard and reports increases of ¥1,246 million in revenue, ¥385 million in operating income and ¥135 million in the opening balance of retained earnings as the impact on the nine-month period ended [the third quarter of] the current consolidated fiscal year, together with the change in presentation. - FY2022-Q2RestatedAnnual report
「As a result, revenue for the six-month period ended [the second quarter of] the current consolidated fiscal year increased by ¥800 million and operating income increased by ¥252 million. In addition, the opening balance of retained earnings increased by ¥135 million.」
The company continues to apply the revenue recognition standard and reports increases of ¥800 million in revenue, ¥252 million in operating income and ¥135 million in the opening balance of retained earnings as the impact on the six-month period ended [the second quarter of] the current consolidated fiscal year. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the 'Accounting Standard for Revenue Recognition' (ASBJ Statement No. 29, 31 March 2020) and related standards. We 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.」
Having progressed beyond the preparation stage for application from the beginning of the fiscal year ending September 2022, the company began applying the revenue recognition standard from the beginning of the first quarter of the current consolidated fiscal year. It has changed to recognising revenue from in-game items over their usage periods and revenue from commissioned software development over a specified period. - FY2020RestatedAnnual report
「We will apply it from the beginning of the fiscal year ending September 2022.」
The company again states its plan to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending September 2022. - FY2019RestatedAnnual report
「We will apply it from the beginning of the fiscal year ending September 2022.」
The company again states that it plans to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending September 2022. - FY2018First statedAnnual report
「This will be applied from the beginning of the fiscal year ending September 2022.」
The company plans to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending September 2022, and states that the impact is currently being assessed.