Preparing to Apply the Revenue Recognition Standard
First written in FY2019. 2 of 5 entries say "Restated". Latest entry: FY2022.
93 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The company applies the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) and related standards from the beginning of the current consolidated fiscal year. 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 is transferred to the customer.」
The company disclosed that it continued applying the revenue recognition accounting standards and related standards from the beginning of the fiscal year ending March 2022, with no impact on profit or loss for the current fiscal year or opening retained earnings. - FY2022-Q1AchievedAnnual report
「The Company applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and other relevant standards from the beginning of the first quarter of the current fiscal year. 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 is transferred to the customer.」
The company applied the revenue recognition accounting standards and related standards from the beginning of the first quarter of the current fiscal year, continuing their application from the beginning of the fiscal year ending March 2022. The application had no impact on profit or loss for the first quarter or the opening balance of retained earnings. - FY2021AdvancedAnnual report
「The impact of applying the Accounting Standard for Revenue Recognition and other related standards on the consolidated financial statements is immaterial.」
The company continued to plan to apply the revenue recognition accounting standards from the beginning of the fiscal year ending March 2022 and assessed the impact on the consolidated financial statements as immaterial. - FY2020RestatedAnnual report
「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The Accounting Standard for Revenue Recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the impact continues to be assessed. - FY2019First statedAnnual report
「The Accounting Standard for Revenue Recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact of applying the Accounting Standard for Revenue Recognition and related standards on the consolidated financial statements is currently being assessed.」
The company planned to apply the revenue recognition accounting standards and related standards from the beginning of the fiscal year ending March 2022 and was assessing the impact on the consolidated financial statements.