Application of the accounting standard for revenue recognition in 2022
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
85 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The application of the revenue recognition accounting standard and related guidance follows the transitional treatment specified in the proviso to Paragraph 84 of the revenue recognition accounting standard. The cumulative effect of retrospectively applying the new accounting policy to periods before the beginning of the first quarter of the current consolidated fiscal year was added to or deducted from retained earnings at the beginning of that quarter, and the new accounting policy was applied from that opening balance.」
The Company continues to disclose the application of the revenue recognition accounting standard and related guidance from the beginning of the first quarter of the current consolidated fiscal year, together with the treatment of reflecting the cumulative effect in retained earnings. - FY2022-Q2RestatedAnnual report
「As a result, revenue for the six-month period under review increased by ¥41 million, cost of sales increased by ¥19 million, and operating profit, ordinary profit, and profit before income taxes increased by ¥21 million each. In addition, the opening balance of retained earnings increased by ¥35 million.」
The Company disclosed the impact of applying the revenue recognition accounting standard and related guidance from the first quarter as ¥41 million in revenue, ¥21 million in each profit measure, and ¥35 million in opening retained earnings for the six-month period under review. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards. 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 transfers to the customer.」
The revenue recognition accounting standard and related standards, previously scheduled to apply from the beginning of the fiscal year ending December 2022, were applied from the beginning of the first-quarter consolidated accounting period. - FY2021RestatedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending December 2022.」
The Company plans to apply the revenue recognition accounting standard and related guidance from the beginning of the fiscal year ending December 2022 and continues to assess the impact. - FY2019First statedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending December 2022.」
The Company plans to apply the revenue recognition accounting standard and implementation guidance from the beginning of the fiscal year ending December 2022 and is assessing the impact on the financial statements.