Scheduled Adoption of the Revenue Recognition Accounting Standard from the Fiscal Year Ending March 2022
First written in FY2019. 1 of 6 entries say "Restated". Latest entry: FY2022.
82 other companies' latest entry also says "Other".
- FY2022Updated the full-year impact of the revenue recognition accounting standardAnnual report
「As a result, compared with before applying the Accounting Standard for Revenue Recognition and related standards, the consolidated income statement for the current consolidated fiscal year shows decreases of ¥108.650 million in revenue, ¥100.494 million in cost of sales, and ¥8.156 million each in operating profit, ordinary profit and profit before income taxes.」
The full-year impact of applying the Accounting Standard for Revenue Recognition was disclosed as decreases of ¥108.650 million in revenue, ¥100.494 million in cost of sales, and ¥8.156 million in operating profit and other profit measures. - FY2022-Q3Updated the cumulative nine-month impact of the Accounting Standard for Revenue RecognitionAnnual report
「As a result, for the nine months ended the third quarter of the current consolidated fiscal year, revenue decreased by ¥66.461 million, cost of sales decreased by ¥66.506 million, and operating profit, ordinary profit and profit before income taxes increased by ¥44 thousand each. The opening balance of retained earnings also increased by ¥3.674 million.」
The impact of the Accounting Standard for Revenue Recognition, applied from the beginning of the first quarter of the consolidated fiscal year, on revenue, cost of sales, each profit measure and opening retained earnings for the nine months ended the third quarter was updated. - FY2022-Q2Disclosed the impact of applying the Revenue Recognition StandardAnnual report
「As a result, for the six months ended the second quarter of the current consolidated fiscal year, revenue decreased by ¥68.183 million, cost of sales decreased by ¥62.889 million, and operating profit, ordinary profit and profit before income taxes decreased by ¥5.293 million each. The opening balance of retained earnings also increased by ¥3.674 million.」
The specific impact of the Accounting Standard for Revenue Recognition, applied from the beginning of the first quarter of the consolidated fiscal year, on revenue, cost of sales, each profit measure and opening retained earnings for the six months ended the second quarter was disclosed. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards. 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.」
The Accounting Standard for Revenue Recognition, which was scheduled to be applied from the beginning of the fiscal year ending March 2022, was actually applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2021RestatedAnnual report
「The scheduled application date for the Accounting Standard for Revenue Recognition and related standards is the beginning of the fiscal year ending March 2022.」
The policy of applying the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending March 2022 remains unchanged. - FY2019First statedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 30 March 2018) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 30 March 2018) are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
It was disclosed for the first time that the new accounting standard for revenue recognition was scheduled to be applied from the beginning of the fiscal year ending March 2022 and that its impact was being assessed.