Future Adoption of the Revenue Recognition Accounting Standard
First written in FY2018. 3 of 5 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The company applies the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) and related standards from the beginning of the current consolidated fiscal year. 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 group has continued to apply the accounting standards for revenue recognition and related standards throughout FY2022 from the beginning of the fiscal year. - FY2022-Q3RestatedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year. 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 group continues to apply the accounting standards for revenue recognition and related standards from the beginning of the first quarter of the consolidated fiscal period. - 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 standards for revenue recognition and related standards, which had been scheduled for future application through FY2021, were applied from the beginning of the first quarter of the current consolidated fiscal year. The impact on the financial statements and retained earnings is considered immaterial. - FY2021RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) is scheduled to be applied from the beginning of the fiscal year ending September 2022.」
The revenue recognition standard is scheduled to be applied from the beginning of the fiscal year ending September 2022, with the impact considered immaterial. - FY2018First statedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 30 March 2018) and the Implementation Guidance on the Accounting Standard for Revenue Recognition (Implementation Guidance No. 30, 30 March 2018) are scheduled to be applied from the beginning of the fiscal year ending September 2022.」
The revenue recognition standard is scheduled to be applied from the beginning of the fiscal year ending September 2022, with the amount of the impact under evaluation.