Preparation for the Application of the Accounting Standard for Revenue Recognition
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
84 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「As a result, revenue for the cumulative third quarter of the current consolidated fiscal year decreased by ¥368.867 million, cost of sales decreased by ¥357.061 million, operating income decreased by ¥11.805 million, and ordinary income and profit before income taxes decreased by ¥11.805 million each. In addition, the opening balance of retained earnings increased by ¥25.294 million.」
The company continued applying the revenue recognition accounting standard and disclosed its impact for the cumulative third quarter, including a ¥368.867 million decrease in revenue and an ¥11.805 million decrease in operating income. - FY2022-Q2RestatedAnnual report
「As a result, revenue for the cumulative second quarter of the current consolidated fiscal year decreased by ¥88.512 million, cost of sales decreased by ¥129.362 million, operating income increased by ¥40.849 million, and ordinary income and profit before income taxes increased by ¥40.849 million each.」
The company continued applying the revenue recognition accounting standard and disclosed its impact for the cumulative second quarter, including an ¥88.512 million decrease in revenue and a ¥40.849 million increase in operating income. - FY2022-Q1AchievedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the current first quarter of the consolidated fiscal year, and recognizes revenue when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
For the application of the accounting standards on revenue recognition, which had been planned from the beginning of the fiscal year ending March 2022, the company applied them in practice from the beginning of the current first quarter of the consolidated fiscal year. As a result, revenue decreased by ¥260.127 million and operating loss increased by ¥11.139 million. - FY2021RestatedAnnual report
「The company will apply it from the beginning of the fiscal year ending March 2022.」
The company has reconfirmed its plan to apply the accounting standard on revenue recognition from the beginning of the fiscal year ending March 2022. - FY2019First statedAnnual report
「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company plans to apply the accounting standard and implementation guidance on revenue recognition from the beginning of the fiscal year ending March 2022, and is assessing the impact.