Adoption of the revenue recognition accounting standard and related guidance
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「We adopted the Accounting Standard for Revenue Recognition and related standards from the beginning of the current consolidated fiscal year. 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.」
収益認識会計基準等を当連結会計年度の期首から適用し、財務諸表への影響はないと記載している。売掛金を売掛金及び契約資産として表示する変更も行っている。 - FY2022-Q3RestatedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and 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.」
収益認識会計基準等の適用を継続し、財務諸表への影響はないと記載している。「売掛金及び契約資産」への表示変更も継続している。 - FY2022-Q2RestatedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and 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.」
収益認識会計基準等の適用を継続しており、当第2四半期連結累計期間の財務諸表への影響はないとしている。 - FY2022-Q1First statedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards were adopted from the beginning of the current first quarter consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services is transferred to the customer.」
当第1四半期連結会計期間の期首から収益認識会計基準等を適用し、支配移転時点で収益を認識する会計方針を採用した。財務諸表への影響はないとしている。