Adoption of the Revenue Recognition Standard
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2020: 1 of 11 companies on the "Worse" side.
94 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The “Accounting Standard for Revenue Recognition” (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards were applied 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 is transferred to the customer.」
第1四半期会計期間の期首から収益認識会計基準等を適用する会計方針を継続している。 - FY2022-Q2RestatedAnnual report
「The “Accounting Standard for Revenue Recognition” (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards were applied 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 is transferred to the customer.」
The Company continues to apply the revenue recognition accounting standards and related standards from the beginning of the first quarter accounting period. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, dated 31 March 2020) and related standards from the beginning of the first quarter, and began recognizing revenue at the time control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange for those goods or services.」
当第1四半期会計期間の期首から収益認識会計基準等を適用し、顧客への支配移転時点で収益を認識する会計方針を導入した。