Application of the Revenue Recognition Accounting Standard for the Fiscal Year Ending June 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
「As a result, for the nine months ended the third quarter of the current consolidated fiscal year, net sales decreased by ¥45.366 million, cost of sales decreased by ¥204.438 million, and operating income, ordinary income and profit before income taxes increased by ¥159.071 million each. In addition, the beginning balance of retained earnings increased by ¥71.213 million.」
The company continued to disclose the impact of the accounting standards for revenue recognition and related standards applied from the fiscal year ending June 2022 on net sales, cost of sales, operating income and other items for the nine months ended the third quarter. - FY2022-Q2RestatedAnnual report
「As a result, for the six months ended the second quarter of the current consolidated fiscal year, net sales increased by ¥23.230 million, cost of sales decreased by ¥103.599 million, and operating income, ordinary income and profit before income taxes increased by ¥126.829 million each. In addition, the beginning balance of retained earnings increased by ¥71.213 million.」
The company disclosed the impact of the accounting standards for revenue recognition and related standards applied from the fiscal year ending June 2022 on net sales, cost of sales, operating income and other items for the six months ended the second quarter. - FY2022-Q1AchievedAnnual report
「We have applied the “Accounting Standard for Revenue Recognition” (Accounting Standard No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year.」
The accounting standards for revenue recognition and related standards, which had been scheduled for application from the fiscal year ending June 2022, were actually applied from the beginning of the first quarter of the current consolidated fiscal year. Changes included recognizing revenue over time based on the percentage of completion and presenting transactions as an agent on a net basis. - FY2020RestatedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending June 2022.」
The company continued to state its plan to apply the accounting standards for revenue recognition and related standards from the fiscal year ending June 2022. It also stated that it planned to apply the accounting standards for fair value measurement and related standards from the fiscal year ending June 2022, and the accounting standards for disclosure of accounting estimates and related standards from the end of the fiscal year ending June 2021. - FY2019First statedAnnual report
「The standards are scheduled to be applied from the beginning of the fiscal year ending June 2022.」
The company stated that it planned to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending June 2022. The amount of the impact of the application was under evaluation as of the date of preparation of the financial statements.