Adoption of the revenue recognition accounting standard
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2025.
9 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the 27th fiscal year. Accordingly, the key management indicators and other data for the 27th fiscal year onward are based on application of these accounting standards.」
The company continues to apply the revenue recognition standard adopted from the beginning of the 27th fiscal year and disclose management indicators after its application. - FY2023RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the 27th fiscal year. Accordingly, the key management indicators and other data for the 27th fiscal year onward are based on application of these accounting standards.」
The company continues to apply the revenue recognition standard adopted from the beginning of the 27th fiscal year and disclose management indicators after its application. - FY2022RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the 27th fiscal year. Accordingly, the key management indicators and other data for the 27th fiscal year are based on application of these accounting standards.」
The company continues to disclose indicators for the 27th fiscal year to which the revenue recognition standard has been applied. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) 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 company continues to apply the revenue recognition standard adopted from the beginning of the first quarter and the method of recognizing revenue over time. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) 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 company continues to apply the revenue recognition standard adopted from the beginning of the first quarter, including recognizing revenue over time for software development projects according to the satisfaction of performance obligations. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other relevant standards from the beginning of the current first-quarter accounting period. 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 Company applied the revenue recognition accounting standard and other relevant standards from the beginning of the first quarter accounting period and adopted a method of recognizing revenue over a specified period for software development projects. The impact on earnings was immaterial.