Application of the Accounting Standard for Revenue Recognition from the Fiscal Year Ending February 2023
First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2023-Q3.
4 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement 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 revenue recognition accounting standards, etc. applied from the beginning of the fiscal year ending February 2023 continue to be applied in the current third quarter. They are stated to have had no impact on profit or loss or the opening balance of retained earnings. - FY2023-Q1AchievedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards. 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 standards, etc. on revenue recognition, which had previously been scheduled for application from the beginning of the fiscal year ending February 2023, were actually applied from the beginning of the current first-quarter consolidated accounting period. It states that there was no impact on profit or loss or retained earnings at the beginning of the period. - FY2022RestatedAnnual report
「(2) Scheduled application date The standard is scheduled to be applied from the beginning of the fiscal year ending February 2023. (3) Impact of applying the accounting standards, etc. The amount of the impact is being assessed as of the preparation of the consolidated financial statements.」
The accounting standards, etc. on revenue recognition were scheduled to be applied from the beginning of the fiscal year ending February 2023, and the amount of the impact continues to be assessed. - FY2021RestatedAnnual report
「(2) Scheduled application date The standard is scheduled to be applied from the beginning of the fiscal year ending February 2023. (3) Impact of applying the accounting standards, etc. The amount of the impact is being assessed as of the preparation of the consolidated financial statements.」
The accounting standards, etc. on revenue recognition were scheduled to be applied from the fiscal year ending February 2023, and the amount of the impact continues to be assessed. - FY2020First statedAnnual report
「Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, dated 30 March 2018).」
The accounting standard and implementation guidance on revenue recognition are described as accounting standards not yet applied. They were scheduled to be applied from the beginning of the fiscal year ending February 2023, and the amount of the impact was still under assessment.