Changes in Revenue Recognition for Online Games and Contract Development Following Adoption of the Revenue Recognition Standard
First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2022.
7 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the "Revenue Recognition Accounting Standard") and related standards were applied from the beginning 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.」
収益認識会計基準の適用を年度報告でも継続して開示し、オンラインゲームはアイテム使用期間、受託開発は進捗度に応じて収益を認識している。 - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now 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.」
収益認識会計基準の適用を継続し、オンラインゲームはアイテム使用期間、受託開発は進捗度に応じて収益を認識する方法を採用している。 - FY2022-Q2First statedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now 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.」
オンラインゲームではアイテム使用期間に応じて収益を認識し、受託開発では進捗度に基づき一定期間にわたり収益を認識する方法へ変更した。適用により当第2四半期累計期間の売上高は57,199千円増加し、営業損失等は15,708千円減少した。