Planned Application of the Revenue Recognition Standard from the Fiscal Year Ending March 2022
First written in FY2018. 1 of 6 entries say "Restated". Latest entry: FY2022.
83 other companies' latest entry also says "Other".
- FY2022Full-Year Impact of Revenue Recognition Standard DisclosedAnnual report
「As a result, compared with the previous method, net sales for the fiscal year decreased by ¥1,652 million, cost of sales decreased by ¥1,138 million, and operating profit, ordinary profit and profit before income taxes each decreased by ¥513 million.」
The full-year impact of the revenue recognition standard applied from the beginning of the fiscal year was disclosed as a ¥1,652 million decrease in net sales and a ¥513 million decrease in operating profit and other profit measures. - FY2022-Q3Cumulative impact of the revenue recognition accounting standard increasedAnnual report
「As a result, compared with the previous method, net sales for the cumulative third quarter of the consolidated fiscal year decreased by ¥865 million, cost of sales decreased by ¥655 million, and operating profit, ordinary profit and profit before income taxes each decreased by ¥210 million.」
The impact of the revenue recognition standard applied from the first quarter on net sales and profit for the cumulative third quarter was disclosed. - FY2022-Q2Cumulative first-half impact of the revenue recognition standard disclosedAnnual report
「As a result, compared with the previous method, net sales for the cumulative second quarter of the consolidated fiscal year decreased by ¥636 million, cost of sales decreased by ¥486 million, and operating profit, ordinary profit and profit before income taxes each decreased by ¥149 million.」
The impact of the revenue recognition standard applied from the first quarter on net sales and profit for the cumulative second quarter was disclosed. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards. 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 accounting standards for revenue recognition and other standards were applied from the beginning of the first quarter of the fiscal year ending March 2022. Compared with the previous method, net sales decreased by ¥831 million, while operating profit, ordinary profit and other items each decreased by ¥193 million. - FY2021RestatedAnnual report
「The Company plans to apply them from the beginning of the fiscal year ending March 2022.」
The accounting standard for revenue recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022, and the impact continues to be under assessment. - FY2018First statedAnnual report
「The Company plans to apply the "Accounting Standard for Revenue Recognition" (Accounting Standards Board of Japan Statement No. 29, 30 March 2018) and the "Implementation Guidance on Accounting Standard for Revenue Recognition" from the beginning of the fiscal year ending March 2022.」
The new accounting standards on revenue recognition are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the impact is stated to be under assessment.