Planned Adoption of the Revenue Recognition Accounting Standard for the January 2023 Fiscal Year
First written in FY2019. 2 of 7 entries say "Restated". Latest entry: FY2023.
83 other companies' latest entry also says "Other".
- FY2023Disclosure of the Full-Year Impact of the Revenue Recognition StandardAnnual report
「As a result, revenue for the current consolidated fiscal year decreased by ¥25.629 million, cost of sales decreased by ¥9.362 million, and operating profit, ordinary profit and profit before income taxes decreased by ¥16.267 million each.」
The specific full-year impact of applying the revenue recognition standard on revenue and profit is disclosed. - FY2023-Q3No impact on the nine months ended the third quarterAnnual report
「As a result, there was no impact on revenue, profit or loss, or beginning retained earnings for the nine months ended the third quarter of the current fiscal year.」
The Company has disclosed that application of the revenue recognition standard from the beginning of the first quarter had no impact on revenue, profit or loss, or beginning retained earnings for the nine months ended the third quarter. - FY2023-Q2Disclosed the impact of adopting the revenue recognition standard.Annual report
「As a result, revenue for the six months ended the second quarter of the current fiscal year decreased by ¥10.868 million, cost of sales decreased by ¥3.138 million, and operating profit, ordinary profit and profit before income taxes decreased by ¥7.730 million each. There was no impact on the beginning balance of retained earnings.」
The specific impact of applying the revenue recognition standard adopted from the beginning of the first quarter on revenue, cost of sales, operating profit and other items for the six months ended the second quarter is disclosed. - FY2023-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition and related standards were adopted from the beginning of the first quarter consolidated accounting period. Revenue is recognized at the point when control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange.」
The Accounting Standard for Revenue Recognition and related guidance, which had been scheduled for application from the beginning of the fiscal year ending January 2023, were actually applied from the beginning of the first quarter of the current fiscal year. - FY2021RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending January 2023.」
The disclosure that the Accounting Standard for Revenue Recognition and related guidance are scheduled to be applied from the beginning of the fiscal year ending January 2023 continues. - FY2020RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending January 2023.」
The disclosure that the Accounting Standard for Revenue Recognition and related guidance are scheduled to be applied from the beginning of the fiscal year ending January 2023 continues. - FY2019First statedAnnual report
「Planned adoption date: adoption is scheduled from the beginning of the fiscal year ending January 2023.」
The disclosure states that the revenue recognition standard and implementation guidance were scheduled to be adopted from the beginning of the fiscal year ending January 2023, with the impact still being evaluated when the financial statements were prepared.