Adoption of the Revenue Recognition Standard and Presentation of Contract Liabilities
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
13 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The company has applied the "Accounting Standard for Revenue Recognition" (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the fiscal year. As a result, there was no impact on profit or loss or the beginning balance of retained earnings for the fiscal year.」
The accounting standards for revenue recognition continue to be applied. - FY2022-Q2RestatedAnnual report
「The company has applied the "Accounting Standard for Revenue Recognition" (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the fiscal year. As a result, there was no impact on profit or loss or the beginning balance of retained earnings for the fiscal year.」
The company continues to apply the Revenue Recognition Accounting Standard and present the relevant balances as contract liabilities. - FY2022-Q1First statedAnnual report
「The company has applied the "Accounting Standard for Revenue Recognition" (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other standards from the beginning of the first quarter of the current fiscal year.」
The company applied the Revenue Recognition Accounting Standard from the beginning of the fiscal year and presents the previously reported advances received and long-term advances received as contract liabilities. It states that there was no impact on profit or loss or retained earnings at the beginning of the fiscal year.