Application of the Revenue Recognition Accounting Standard and Related Standards
First written in FY2021-Q1. . Latest entry: FY2021.
82 other companies' latest entry also says "Other".
- FY2021Updated Impact of AdoptionAnnual report
「As a result, for the consolidated fiscal year under review, net sales decreased by ¥932 million, cost of sales by ¥716 million, and operating income, ordinary income and profit before income taxes by ¥216 million, respectively, in the consolidated income statement.」
The company updated the full-year impact of applying the revenue recognition accounting standards, reporting a ¥932 million decrease in net sales and a ¥216 million decrease in operating income and other items. - FY2021-Q3Updated Impact of AdoptionAnnual report
「As a result, during the nine-month period ended the third quarter of the fiscal year under review, net sales decreased by ¥467 million, cost of sales by ¥387 million, and operating income, ordinary income and profit before income taxes by ¥80 million, respectively.」
The company updated the impact of applying the revenue recognition accounting standards for the nine-month period, reporting a ¥467 million decrease in net sales and an ¥80 million decrease in operating income and other items. - FY2021-Q2Updated Impact of AdoptionAnnual report
「The company applied the Accounting Standard for Revenue Recognition and the Implementation Guidance on Accounting Standard for Revenue Recognition from the beginning of the first quarter of the consolidated fiscal 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. As a result, during the six-month period ended the second quarter of the fiscal year under review, net sales decreased by ¥853 million, cost of sales by ¥670 million, and operating income, ordinary income and profit before income taxes by ¥182 million, respectively.」
The company continued applying the revenue recognition accounting standard and disclosed that net sales decreased by ¥853 million and operating income and other items decreased by ¥182 million during the six-month period ended the second quarter. - FY2021-Q1First statedAnnual report
「The company applied the Accounting Standard for Revenue Recognition and the Implementation Guidance on Accounting Standard for Revenue Recognition from the beginning of the first quarter of the consolidated fiscal period under review. 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 company applied the revenue recognition accounting standards and related guidance from the beginning of the first quarter of fiscal 2020, and disclosed that net sales decreased by ¥593 million and operating income, ordinary income and other items decreased by ¥118 million during the quarter as a result.