Application of the Accounting Standard for Revenue Recognition and Related Standards
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
33 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and related standards from the beginning of the current first quarter of the consolidated fiscal year.」
The company continues to disclose that it applied the Revenue Recognition Standard and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year. - FY2022-Q1First statedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year. The application of the Revenue Recognition Standard and other relevant standards follows the transitional treatment prescribed in the proviso to paragraph 84 of the Revenue Recognition Standard, and had no impact on profit or loss for the cumulative first quarter of the current consolidated fiscal year or retained earnings at the beginning of the fiscal year.」
The company applied the Revenue Recognition Standard and other relevant standards from the beginning of the current quarter and stated that there was no impact on profit or loss or retained earnings at the beginning of the fiscal year. For presentation purposes, notes and accounts receivable—trade were changed to notes and accounts receivable—trade and contract assets, and advances received were changed to contract liabilities.