Application of the revenue-recognition accounting standard from the fiscal year ending March 2022
First written in FY2019. 4 of 6 entries say "Restated". Latest entry: FY2024.
123 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「For contracts with customers, the Group recognizes revenue based on the five-step approach below, at an amount that reflects the consideration it expects to receive in exchange for transferring goods or services to customers.」
The Group continues to recognize revenue under the five-step approach following adoption of the revenue recognition accounting standard. - FY2022RestatedAnnual report
「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) (hereinafter, the "Revenue Recognition Accounting Standard") and related standards have been applied from the beginning of the consolidated 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 application of the revenue recognition accounting standard is being continued, with no impact on the opening balance of retained earnings or profit or loss for the current consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and related standards have been applied from the beginning of the first quarter consolidated accounting period. 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 Company continues to apply the accounting standard for revenue recognition, which had been scheduled for application from the beginning of the fiscal year ending March 2022. It states that there was no impact on the opening balance of retained earnings or on profit or loss for the third quarter cumulative consolidated period. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter consolidated accounting period. 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 accounting standard for revenue recognition, which had been scheduled for application from the beginning of the fiscal year ending March 2022, was applied from the beginning of the first quarter consolidated accounting period. The Company states that there was no impact on the opening balance of retained earnings or on profit or loss for the first quarter cumulative consolidated period. - FY2021RestatedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The Company continued to plan to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022 and stated that the impact on retained earnings at the beginning of the fiscal year would be immaterial. - FY2019First statedAnnual report
「Scheduled to be applied from the beginning of the fiscal year ending March 2022.」
Planned to apply the revenue recognition accounting standards from the beginning of the fiscal year ending March 2022 and was assessing the impact.