Planned Adoption of the Accounting Standard for Revenue Recognition
First written in FY2018. 1 of 5 entries say "Restated". Latest entry: FY2022-Q3.
83 other companies' latest entry also says "Other".
- FY2022-Q3Additional disclosure of the impact of adopting accounting standardsAnnual report
「As a result, revenue for the cumulative third quarter of the current consolidated fiscal year decreased by ¥18.616 million, while operating income, ordinary income and quarterly net income before income taxes decreased by ¥15.937 million each. The opening balance of retained earnings also decreased by ¥18.754 million.」
Disclosed the impact of the applied Accounting Standard for Revenue Recognition on revenue and profit for the cumulative third quarter, as well as on the opening balance of retained earnings. - FY2022-Q2Disclosed the impact of applying the accounting standardsAnnual report
「As a result, revenue for the cumulative second quarter of the current consolidated fiscal year decreased by ¥28.592 million, while operating income, ordinary income and quarterly net income before income taxes decreased by ¥22.453 million each. The opening balance of retained earnings also decreased by ¥18.754 million.」
The company specifically disclosed the impact of the Accounting Standard for Revenue Recognition, which had already been applied, on revenue, profit and retained earnings for the cumulative second quarter. - FY2022-Q1AchievedAnnual 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.」
The Accounting Standard for Revenue Recognition and other relevant standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2019RestatedAnnual report
「The Accounting Standard for Revenue Recognition and the Implementation Guidance on the Accounting Standard for Revenue Recognition are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company continues to disclose plans to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending March 2022. - FY2018First statedAnnual report
「The Accounting Standard for Revenue Recognition and the Guidance on Accounting Standard for Revenue Recognition are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company plans to apply the new accounting standards on revenue recognition from the beginning of the fiscal year ending March 2022 and states that it is assessing the impact.