Preparation for Applying the Revenue Recognition Standard in the Fiscal Year Ending March 2022
First written in FY2019. 1 of 3 entries say "Restated". Latest entry: FY2022-Q1.
42 other companies' latest entry also says "Achieved".
- FY2022-Q1AchievedAnnual report
「We adopted the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other 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 Accounting Standard for Revenue Recognition and related guidance were applied from the beginning of the first quarter of the fiscal year ending March 2022. There was no impact on the opening balance of retained earnings or profit and loss for the first quarter. - FY2020RestatedAnnual report
「The company plans to apply the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 31 March 2020) from the beginning of the fiscal year ending March 2022.」
The Company continues to disclose its plan to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending March 2022. - FY2019First statedAnnual report
「The company plans to apply the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 30 March 2018) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 30 March 2018) from the beginning of the fiscal year ending March 2022.」
The company first disclosed its plan to apply the Accounting Standard for Revenue Recognition and related implementation guidance from the beginning of the fiscal year ending March 2022.