Preparation for the Adoption of the Revenue Recognition Standard
First written in FY2018. 6 of 8 entries say "Restated". Latest entry: FY2022.
86 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and related standards were applied 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. As a result, revenue and cost of sales for the consolidated fiscal year each decreased by ¥116,575 thousand. There was no impact on the opening balance of retained earnings.」
The Accounting Standard for Revenue Recognition and related standards were applied for the full fiscal year. Revenue and cost of sales each decreased by ¥116,575 thousand, while there was no impact on the opening balance of retained earnings. - FY2022-Q3RestatedAnnual report
「As a result, revenue and cost of sales for the cumulative third-quarter period each decreased by ¥81,896 thousand. There was no impact on the opening balance of retained earnings.」
As a result of applying the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the 74th fiscal year, revenue and cost of sales for the cumulative third-quarter period each decreased by ¥81,896 thousand, with no impact on the opening balance of retained earnings. - FY2022-Q2RestatedAnnual report
「As a result, revenue and cost of sales for the cumulative second-quarter period each decreased by ¥36 million. There was no impact on the opening balance of retained earnings.」
As a result of applying the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the 74th fiscal year, revenue and cost of sales for the cumulative second-quarter period each decreased by ¥36 million, with no impact on the opening balance of retained earnings. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter of the current fiscal year. As a result, revenue for the cumulative first-quarter period decreased by ¥17 million. Operating profit, ordinary profit and profit before income taxes for the quarter were unaffected.」
The Accounting Standard for Revenue Recognition and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied in practice. As a result, revenue and cost of sales each decreased by ¥17 million, with no impact on profit. - FY2021RestatedAnnual report
「(2) Scheduled adoption date The standards will be applied from the beginning of the fiscal year ending March 2022. (3) Impact of applying the accounting standards and related guidance The impact of applying the Accounting Standard for Revenue Recognition and other standards on the consolidated financial statements is currently being assessed.」
The company continues to state that the Accounting Standard for Revenue Recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022 and that the impact on the financial statements is under assessment. - FY2020RestatedAnnual 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 amount of the impact of applying these standards on the consolidated financial statements is currently being assessed.」
The company continues to state that the Accounting Standard for Revenue Recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022 and that the impact is under assessment. - FY2019RestatedAnnual 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 amount of the impact of applying these standards on the consolidated financial statements is currently being assessed.」
The company continues to state that the Accounting Standard for Revenue Recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022 and that the impact is under assessment. - FY2018First statedAnnual report
「The Accounting Standard for Revenue Recognition and related standards will be applied from the beginning of the fiscal year ending March 2022. The amount of the impact of applying these standards on the consolidated financial statements is currently being assessed.」
This was the first disclosure that the Accounting Standard for Revenue Recognition and related standards were scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact on the financial statements was stated to be under assessment.