Adoption of the Revenue Recognition Standard
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022.
20 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 fiscal year, and」
The application of the Revenue Recognition Standard has continued. The cumulative effect reduced the opening balance of retained earnings by ¥6.788 million, while the impact on profit or loss for the current year is considered immaterial. - FY2022-Q2RestatedAnnual report
「We have applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other relevant standards from the beginning of the first quarter accounting period. 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 application of the Accounting Standard for Revenue Recognition from the beginning of the first-quarter accounting period has continued into the second quarter. The impact on profit or loss and retained earnings at the beginning of the period is considered immaterial. - FY2022-Q1First statedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other relevant standards from the beginning of the first quarter. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer.」
The Accounting Standard for Revenue Recognition and related standards were applied from the beginning of the first-quarter accounting period. The impact on profit or loss and retained earnings at the beginning of the period was immaterial, and year-on-year comparisons are not provided.