Application of the Revenue Recognition Accounting Standard and Other Standards
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
4 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The application of the Revenue Recognition Standards and Related Guidance had no impact on sales or profit or loss for the current consolidated fiscal year, or on retained earnings at the beginning of the fiscal year.」
The Group continues to apply the Revenue Recognition Standards and Related Guidance from the beginning of the current consolidated fiscal year, and states that there is no impact on sales, profit or loss, or retained earnings. - FY2022-Q3RestatedAnnual report
「The application of the Revenue Recognition Standards and Related Guidance had no impact on sales or profit or loss for the cumulative third quarter of the current fiscal year, or on retained earnings at the beginning of the fiscal year.」
The policy of applying the Revenue Recognition Standards and Related Guidance from the beginning of the first quarter of the fiscal year continues, with no impact on sales, profit or loss, or other items for the cumulative third quarter of the current fiscal year. - FY2022-Q2RestatedAnnual report
「The Group applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 26 March 2021) (collectively, the "Revenue Recognition Standards and Related Guidance") from the beginning of the first quarter of the current fiscal year. Revenue is recognised 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 policy of applying the Revenue Recognition Standards and Related Guidance from the beginning of the first quarter of the fiscal year continues. The application had no impact on sales, profit or loss, or retained earnings at the beginning of the fiscal year for the cumulative second quarter of the current fiscal year. - FY2022-Q1First statedAnnual report
「The Group applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 26 March 2021) (collectively, the "Revenue Recognition Standards and Related Guidance") from the beginning of the first quarter of the current fiscal year. Revenue is recognised 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 Revenue Recognition Standards and Related Guidance were applied from the beginning of the first quarter of the current fiscal year, changing the policy to recognise revenue when control is transferred to the customer. No impact on sales, profit or loss, or retained earnings at the beginning of the fiscal year is reported.