Preparation for Applying the Accounting Standard for Revenue Recognition in the Fiscal Year Ending March 2022
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
119 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「As a result, net sales and cost of sales for the cumulative third quarter of the current consolidated fiscal year each decreased by ¥17,276 thousand, but there was no impact on operating loss, ordinary loss or quarterly loss before income taxes and other adjustments.」
The company has disclosed the presentation effects on net sales and cost of sales arising from the application of the Accounting Standard for Revenue Recognition, while stating that there was no impact on profit or loss. - FY2022-Q2RestatedAnnual report
「As a result, net sales and cost of sales for the cumulative second quarter of the current consolidated fiscal year each decreased by ¥13,888 thousand, but there was no impact on operating loss, ordinary loss or quarterly loss before income taxes and other adjustments.」
The company has disclosed the presentation effects for the current cumulative quarter arising from the application of the Accounting Standard for Revenue Recognition. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Revenue Recognition and related standards and will recognize revenue 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 had been scheduled for application 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 standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company continues to plan to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending March 2022, and is assessing the impact. - FY2019First statedAnnual report
「The company plans to apply the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 30 March 2018) and the Implementation Guidance on Accounting Standard for Revenue Recognition (Implementation Guidance No. 30, 30 March 2018) from the beginning of the fiscal year ending March 2022.」
The company plans to apply the new accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022, and is assessing the impact.