Application of the Revenue Recognition Accounting Standard for the Fiscal Year Ending September 2022
First written in FY2019. 1 of 5 entries say "Restated". Latest entry: FY2022-Q3.
82 other companies' latest entry also says "Other".
- FY2022-Q3Updated impact of applying the revenue recognition standardAnnual report
「As a result, revenue for the cumulative third quarter of the current consolidated fiscal year increased by ¥53,998 thousand, and cost of sales increased by ¥50,527 thousand. Operating profit, ordinary profit, and profit before income taxes and other adjustments for the quarter increased by ¥3,470 thousand. There was no impact on retained earnings at the beginning of the fiscal year.」
The document discloses that, for the revenue recognition accounting standard applied from the first quarter, cumulative third-quarter revenue increased by ¥53,998 thousand, cost of sales by ¥50,527 thousand, and operating profit and other items by ¥3,470 thousand. - FY2022-Q2Updated impact of applying the revenue recognition standardAnnual report
「As a result, revenue for the cumulative second quarter of the current consolidated fiscal year increased by ¥8,711 thousand, and cost of sales increased by ¥3,828 thousand. Operating profit, ordinary profit, and profit before income taxes and other adjustments for the quarter increased by ¥4,883 thousand. There was no impact on retained earnings at the beginning of the fiscal year.」
The document discloses that, for the revenue recognition accounting standard applied from the fiscal year ending September 2022, cumulative second-quarter revenue increased by ¥8,711 thousand, cost of sales by ¥3,828 thousand, and operating profit and other items by ¥4,883 thousand. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other standards from the beginning of the current first quarter of the consolidated fiscal year,」
The revenue recognition accounting standard, which had been scheduled for application from the fiscal year ending September 2022, was applied from the beginning of the first quarter. Revenue and cost of sales each increased by ¥19,368 thousand, but there was no impact on operating profit, ordinary profit, profit before income taxes and other adjustments for the quarter, or retained earnings at the beginning of the fiscal year. - FY2020RestatedAnnual report
「We will apply it from the beginning of the fiscal year ending September 2022.」
The document continues to state that accounting standards related to revenue recognition and other standards are scheduled to be applied from the beginning of the fiscal year ending September 2022. - FY2019First statedAnnual report
「We will apply it from the beginning of the fiscal year ending September 2022.」
The document states that accounting standards related to revenue recognition and other standards are scheduled to be applied from the beginning of the fiscal year ending September 2022, while the impact on the financial statements is still being assessed.