Apply the Accounting Standard for Revenue Recognition from the fiscal year ending March 2022
First written in FY2018. 8 of 10 entries say "Restated". Latest entry: FY2023-Q3.
96 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「Goods or services transferred over time 3,493,491 2,990,795 6,484,286」
Following adoption of the revenue recognition accounting standard, the company disclosed revenue from system development and outsourcing as goods or services transferred over time. - FY2023-Q2RestatedAnnual report
「Goods or services transferred over time 2,308,794 1,932,502 4,241,297」
Following adoption of the revenue recognition accounting standard, the company continued to disclose revenue from system development and outsourcing as goods or services transferred over time. - FY2022RestatedAnnual 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 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.」
The company continued applying the planned revenue recognition accounting standard throughout the fiscal year, increasing revenue by ¥99.689 million and operating profit and related figures by ¥35.665 million for the year. - FY2022-Q3RestatedAnnual report
「As a result, revenue for the cumulative third quarter of the current consolidated fiscal year increased by ¥192.558 million, cost of sales increased by ¥135.374 million, and operating profit, ordinary profit and profit before income taxes increased by ¥57.183 million each. The opening balance of retained earnings also increased by ¥15.520 million.」
The company disclosed the impact on the cumulative third quarter of applying the revenue recognition accounting standard from the first quarter. There was no change to the application policy itself. - FY2022-Q2RestatedAnnual report
「As a result, revenue for the cumulative second quarter of the current consolidated fiscal year increased by ¥103.128 million, cost of sales increased by ¥81.737 million, and operating profit, ordinary profit and profit before income taxes increased by ¥21.391 million each. The opening balance of retained earnings also increased by ¥15.520 million.」
The company disclosed the impact on the cumulative second quarter of applying the revenue recognition accounting standard from the first quarter. There was no change to the application itself. - 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, and began recognizing revenue at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer.」
The company applied the planned revenue recognition accounting standard from the first quarter beginning 1 April 2021. For contracted development and outsourcing services, it changed to a method of recognizing revenue over time as performance obligations are satisfied. - FY2021RestatedAnnual report
「After adoption, revenue will be recognized over time as performance obligations are satisfied, except for small-value, very short-term contracted development projects.」
The company maintains its plan to apply the revenue recognition accounting standard from the beginning of the fiscal year ending March 2022 and has provided details of the changes to the revenue recognition method for contracted development. - FY2020RestatedAnnual report
「We will apply it from the beginning of the fiscal year ending March 2022.」
The company continues to plan to apply the accounting standard related to revenue recognition from the beginning of the fiscal year ending March 2022. - FY2019RestatedAnnual report
「We will apply it from the beginning of the fiscal year ending March 2022.」
The company continues to plan to apply the revenue recognition accounting standard from the beginning of the fiscal year ending March 2022. The impact of its application is still being assessed. - FY2018First statedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The company is explicitly stating for the first time that it plans to apply the new revenue recognition accounting standard and related standards from the beginning of the fiscal year ending March 2022.