Preparation for Adoption of the Revenue Recognition Standard
First written in FY2018. 4 of 6 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now 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 applied from the first quarter continues to be applied. Changes in the presentation of transactions involving the provision of materials for a fee are also described. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now 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 applied from the first quarter continues to be applied in the second quarter. Changes in the accounting treatment of transactions involving the provision of materials for a fee and other matters have been disclosed. - FY2022-Q1AchievedAnnual report
「We adopted the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other 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 standard and related requirements disclosed in preparation for application have been applied in practice from the first quarter beginning 1 April 2021. - FY2020RestatedAnnual report
「Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020)」
The revenue recognition accounting standard is scheduled to be applied from the beginning of the fiscal year ending March 2022, with the amount of the impact still under evaluation. - FY2019-Q3RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The standards and other requirements relating to tax-effect accounting have continued to be applied from the beginning of the fiscal year, with the presentation categories for deferred tax assets and liabilities changed accordingly. - FY2018First statedAnnual report
「Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, dated 30 March 2018).」
The comprehensive accounting standard for revenue recognition was disclosed as an accounting standard not yet applied, with application scheduled from the beginning of the fiscal year ending March 2022 and the amount of the impact still under evaluation.