Planned Adoption of the Revenue Recognition Accounting Standard for the Fiscal Year Ending March 2022
First written in FY2019. 1 of 4 entries say "Restated". Latest entry: FY2022-Q3.
10 other companies' latest entry also says "Advanced".
- FY2022-Q3AdvancedAnnual report
「As a result, compared with the previous accounting treatment, revenue and cost of sales for the cumulative third quarter of the current consolidated fiscal year decreased by ¥1,176.698 million each, but there was no impact on the balance of retained earnings at the beginning of the current fiscal year.」
The impact after applying the accounting standard for revenue recognition was quantified. Revenue and cost of sales each decreased by ¥1,176.698 million, while there was no impact on retained earnings at the beginning of the fiscal year. - FY2022-Q1AchievedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and related 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 transfers to the customer.」
The plan to apply the accounting standard for revenue recognition and related standards from the beginning of the fiscal year ending March 2022 moved into the implementation stage, and some transactions were changed to net recognition. - FY2021RestatedAnnual report
「The Accounting Standard for Revenue Recognition and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The plan to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022 remains in place. - FY2019First statedAnnual report
「Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, dated 30 March 2018).」
The company planned to adopt the revenue recognition standard and related standards from the beginning of the fiscal year ending March 2022 and disclosed that the impact was under assessment.