Planned Adoption of the Revenue Recognition Accounting Standard from the Fiscal Year Ending March 2022
First written in FY2018. 5 of 7 entries say "Restated". Latest entry: FY2022.
77 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “revenue recognition accounting standard”) and related standards from the beginning of the consolidated fiscal year and」
The planned application of the revenue recognition accounting standard and related standards continued throughout the fiscal year. Transactions involving the paid supply of goods increased raw materials and supplies and other current liabilities by ¥39.216 million, with no impact on profit or loss or cash flows. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards have been applied from the beginning of the first quarter of the fiscal year. Revenue is recognized when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
The revenue recognition accounting standard continued to be applied. At the end of the third quarter, raw materials and supplies and other current liabilities increased by ¥21.683 million in connection with transactions involving the paid supply of goods, with no impact on profit or loss or segment information. - FY2022-Q2RestatedAnnual report
「As a result, whereas the previous method recognized the derecognition of goods supplied in transactions involving the paid supply of goods, the company changed to a method that does not recognize derecognition of the supplied goods when it has an obligation to repurchase them. Compared with the previous accounting treatment, raw materials and supplies and other current liabilities each increased by ¥85.304 million at the end of the second quarter of the current consolidated fiscal year.」
The company continued to apply the revenue recognition accounting standard and disclosed an ¥85.304 million increase in assets and liabilities resulting from the change in accounting treatment for transactions involving the paid supply of goods. There was no impact on profit or loss or segment information. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other applicable standards have been applied from the beginning of the first quarter 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 revenue recognition accounting standard and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2021RestatedAnnual report
「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company continued to plan to apply the revenue recognition accounting standard and related standards from the beginning of the fiscal year ending March 2022, with the amount of the impact still under evaluation. - FY2020RestatedAnnual report
「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」
We plan to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending March 2022, and continue to assess the amount of the impact. - FY2018First statedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company states that it plans to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending March 2022, and that the impact is under assessment.