Future Application of the Accounting Standard for Revenue Recognition
First written in FY2018. 4 of 7 entries say "Restated". Latest entry: FY2022.
115 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The company applies 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 consolidated 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 is transferred to the customer.」
The company has reconfirmed that it applies the Revenue Recognition Accounting Standard and other relevant standards from the beginning of FY2022. There was no impact on profit or loss, and the impact on the balance sheet was immaterial. - FY2022-Q3RestatedAnnual 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.」
The company has reconfirmed that it applies the Revenue Recognition Accounting Standard and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. The impact on profit or loss and the beginning balance of retained earnings was immaterial. - 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.」
The company has reconfirmed that it applies the Revenue Recognition Accounting Standard and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. The impact on profit or loss for the cumulative second quarter and on beginning retained earnings was immaterial. - FY2022-Q1AchievedAnnual report
「The company 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 other relevant standards from the beginning of the current first quarter of the consolidated 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 is transferred to the customer. As a result, for transactions involving the provision of goods for consideration, the company previously recognized the derecognition of goods provided for consideration. Where it has an obligation to repurchase the goods provided, however, the company has changed to a method that does not recognize derecognition of those goods. As a result, the impact on profit or loss for the cumulative first quarter of the current consolidated fiscal year and on the beginning balance of retained earnings was immaterial.」
The company applied the Revenue Recognition Accounting Standard and other relevant standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the current first quarter of the consolidated fiscal year. The impact on profit or loss and the beginning balance of retained earnings was assessed as immaterial. - FY2021AdvancedAnnual report
「The impact of applying the Accounting Standard for Revenue Recognition and other related standards on the consolidated financial statements is immaterial.」
The company maintained its plan to apply the revenue recognition accounting standard from the beginning of the fiscal year ending March 2022 and assessed the impact on the financial statements as immaterial. - FY2019RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact is under assessment as of the preparation of these consolidated financial statements.」
The revenue recognition accounting standard was scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of its impact continued to be assessed. - FY2018First statedAnnual report
「Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, dated 30 March 2018).」
The company planned to apply the new revenue recognition standard from the beginning of the fiscal year ending March 2022, and stated that the amount of the impact was still being assessed when the financial statements were prepared.