Planned adoption of the revenue recognition standard from the fiscal year ending December 2034
First written in FY2018. 2 of 4 entries say "Advanced", first in FY2021. Latest entry: 2026-04-30.
10 other companies' latest entry also says "Advanced".
- 2026-04-30AdvancedEarnings
「株式会社ティエスエスリンク develops and sells software products designed to prevent information leakage, generating sales of ¥40 million, up 8.9% year on year.」
Sales increased from information leakage prevention software products and related offerings provided by 株式会社ティエスエスリンク. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards were adopted from the beginning of the current first quarter consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services is transferred to the customer.」
The Accounting Standard for Revenue Recognition, scheduled to be adopted from the beginning of the fiscal year ending December 2022, was actually adopted from the beginning of the first quarter of the current consolidated fiscal year. As a result, revenue and operating profit for the quarter decreased by ¥54,815 thousand and ¥25,575 thousand, respectively, and the opening balance of retained earnings decreased by ¥136,314 thousand. - FY2021AdvancedAnnual report
「As a result of applying the Accounting Standard for Revenue Recognition and related standards, the cumulative effect will be reflected in net assets at the beginning of the following consolidated fiscal year, and the opening balance of retained earnings is expected to decrease by ¥136.314 million.」
The expected impact of adopting the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending December 2022 was quantified, with retained earnings expected to decrease by more than ¥136 million. - FY2018First statedAnnual report
「The change is scheduled to apply from the beginning of the fiscal year ending December 2022 after the fiscal year-end change.」
The Company disclosed for the first time that it plans to apply the Accounting Standard for Revenue Recognition and its implementation guidance from the beginning of the fiscal year ending December 2022, following the change in the fiscal year-end. The impact of adoption is being assessed.