Adoption of the Revenue Recognition Standard and Change to Contract Liability Presentation
First written in FY2022-Q2. 3 of 4 entries say "Restated". Latest entry: FY2023.
0 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The group's unsatisfied or partially unsatisfied performance obligations amounted to ¥915.064 million at the end of the current consolidated fiscal year. These performance obligations mainly relate to maintenance services accompanying subscription-based services, and revenue is expected to be recognised over the following periods.」
The company continues to present contract liabilities and remaining performance obligations related to subscription-based services, and disclosed remaining performance obligations of ¥915.064 million. - FY2022RestatedAnnual report
「The company has applied the "Accounting Standard for Revenue Recognition" (Accounting Standard No. 29, 31 March 2020) and other standards from the beginning of the current consolidated fiscal year. This has had no impact on the consolidated financial statements.」
The company continues to apply the Revenue Recognition Accounting Standard in its annual consolidated financial statements. - FY2022-Q3RestatedAnnual report
「The company has applied the "Accounting Standard for Revenue Recognition" (Accounting Standard No. 29, 31 March 2020; hereinafter the "Revenue Recognition Accounting Standard") and other standards from the beginning of the 1st quarter accounting period. This has had no impact on the opening balances of profit and loss or retained earnings for the current period.」
The company continues to apply the Revenue Recognition Accounting Standard and to present advances received as contract liabilities. - FY2022-Q2First statedAnnual report
「The company has applied the "Accounting Standard for Revenue Recognition" (Accounting Standard No. 29, 31 March 2020; hereinafter the "Revenue Recognition Accounting Standard") and other standards from the beginning of the 1st quarter accounting period. This has had no impact on the opening balances of profit and loss or retained earnings for the current period.」
The company applied the Revenue Recognition Accounting Standard and other standards, changing the balance-sheet presentation of "advances received" to "contract liabilities."