Adoption of the revenue recognition standard and deduction of sales-promotion expenses from revenue
First written in FY2022-Q1. . Latest entry: FY2022-Q3.
10 other companies' latest entry also says "Other".
- FY2022-Q3Higher impact from adoptionAnnual report
「この結果、当第３四半期累計期間の売上高は64,667千円減少し、販売費及び一般管理費は64,667千円減少しております。」
収益認識会計基準の適用による売上高および販売費及び一般管理費の減少額が、第2四半期累計期間の28,135千円から64,667千円へ更新された。 - FY2022-Q2Update on the impact of adoptionAnnual report
「この結果、当第２四半期累計期間の売上高は28,135千円減少し、販売費及び一般管理費は28,135千円減少しております。」
収益認識会計基準の適用により、当第2四半期累計期間の売上高および販売費及び一般管理費がそれぞれ28,135千円減少した。 - FY2022-Q1First statedAnnual report
「We adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other relevant standards 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 transfers to the customer. As a result, part of the consideration paid to customers that had been recorded as selling, general and administrative expenses as sales-promotion expenses is now deducted from revenue.」
Applied the revenue recognition standard from the beginning of the first quarter of 2022 and changed the presentation of part of sales-promotion expenses from SG&A to a deduction from revenue.