Adoption of the Revenue Recognition Standard
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
123 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the current fiscal year and recognize revenue 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.」
収益認識会計基準等を第1四半期連結会計期間の期首から適用し、財務諸表への影響は軽微であるとの方針が継続した。 - FY2022-Q2RestatedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current 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 transfers to the customer.」
収益認識会計基準等を第1四半期連結会計期間の期首から適用し、影響は軽微であるとの会計方針が継続している。 - FY2022-Q1First statedAnnual 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 revenue recognition accounting standards were newly applied from the beginning of the first quarter, with revenue recognized when control transfers to the customer. The effect on the financial statements was considered immaterial.