Changes in revenue recognition for software-development contracts following adoption of the revenue-recognition standard
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2025.
91 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「当社及び連結子会社は、約束した財又はサービスの支配が顧客に移転した時点で、当該財又はサービスと交換に受け取ると見込まれる金額で収益を認識しております。」
収益認識会計基準に基づき、履行義務の充足時点又は充足に応じた期間配分による収益認識を継続している。 - FY2023-Q3RestatedAnnual report
「「時価の算定に関する会計基準の適用指針」を第１四半期連結会計期間の期首から適用し、時価算定会計基準適用指針が定める新たな会計方針を将来にわたって適用することといたしました。なお、時価算定会計基準適用指針の適用が四半期連結財務諸表に与える影響はありません。」
時価算定会計基準適用指針の適用を継続しており、四半期連結財務諸表への影響はないと再確認している。 - FY2022RestatedAnnual report
「The revenue recognition accounting standards and related standards were applied from the beginning of the current consolidated 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 is transferred to the customer.」
収益認識会計基準を通期で適用し、ソフトウェア開発契約について履行義務の充足に応じた期間配分等の処理を継続している。 - FY2022-Q2RestatedAnnual report
「この結果、当第２四半期連結累計期間の売上高は24,161千円減少し、売上原価は19,089千円減少し、営業利益、経常利益及び税金等調整前四半期純利益はそれぞれ5,072千円減少しております。」
収益認識会計基準の適用を継続し、当第２四半期累計期間への影響として売上高24,161千円減少、営業利益等5,072千円減少を開示している。 - FY2022-Q1First statedAnnual report
「We adopted the revenue-recognition accounting standard and related guidance 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 transfers to the customer. For software-development contracts produced to order, contracts for which the certainty of progress-related outcomes was previously recognized were accounted for under the percentage-of-completion method, based on cost-to-cost progress estimates, while other contracts were accounted for under the completed-contract method. We changed this approach so that, except for small or very short-term contracts, revenue is recognized over time as performance obligations are satisfied.」
From 1 September 2021, the Company changed its treatment of commissioned software development contracts from the percentage-of-completion and completed-contract methods to recognizing revenue over time as performance obligations are satisfied.