Planned adoption of the new revenue recognition standard and accounting standard for disclosure of accounting estimates
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2023-Q2.
18 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「The Revenue Recognition Standard (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 current consolidated fiscal year.」
The company continues to apply the Revenue Recognition Standard and related standards from the beginning of the first quarter of the consolidated fiscal year. - FY2023-Q1AchievedAnnual 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 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 transfers to the customer.」
The Revenue Recognition Standard, which had been scheduled for adoption by the previous fiscal year, was applied from the first quarter beginning 1 February 2022. The company also changed the allocation of ASP initial fees over the service period and changed transactions in which it acts as an agent in the logistics solutions business to presentation on a net basis. - FY2022RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending January 2023.」
The Accounting Standard for Revenue Recognition was scheduled to be applied from the beginning of the fiscal year ending January 2023, with the impact continuing to be assessed. - FY2021First statedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and the Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 31 March 2020) were scheduled to be applied from the beginning of the fiscal year ending January 2023. In addition, the Accounting Standard for Disclosure of Accounting Estimates (ASBJ Statement No. 31, 31 March 2020) was scheduled to be applied from the fiscal year-end of the fiscal year ending January 2022.」
The new revenue recognition standard was scheduled to be applied from the beginning of the fiscal year ending January 2023, and the accounting estimates disclosure standard from the fiscal year-end of the fiscal year ending January 2022. The company stated that the impact was still being assessed.