Application of the Revenue Recognition Accounting Standard
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022.
24 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 applied the revenue recognition accounting standard from the beginning of the consolidated fiscal year and states that there is no impact on profit or loss for the consolidated fiscal year or on retained earnings at the beginning of the period. - FY2022-Q3RestatedAnnual report
「The company stated that this change had no impact on profit or loss for the cumulative third-quarter consolidated period or on retained earnings at the beginning of the first-quarter consolidated accounting period.」
The company has applied the revenue recognition accounting standard from the beginning of the first-quarter consolidated accounting period and continues to explain that there is no impact on profit or loss for the cumulative third-quarter period or on retained earnings at the beginning of the period. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Revenue Recognition and related standards and will 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.」
The company applied the revenue recognition accounting standard and related standards from the beginning of the first-quarter consolidated accounting period. It stated that, using the transitional treatment, there was no impact on profit or loss for the cumulative first-quarter period or on retained earnings at the beginning of the period.