Application of the Accounting Standard for Revenue Recognition and Other Standards
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
43 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「Following the application of the revenue recognition accounting standards and related standards, the consolidated statement of income for the current consolidated fiscal year shows increases of ¥101.042 million in both revenue and cost of sales, with no impact on operating profit, ordinary profit, or profit before income taxes.」
Continued to apply the revenue recognition accounting standards and related standards, stating that revenue and cost of sales increased by the same amount but had no impact on profit. - FY2022-Q3RestatedAnnual report
「The application of the revenue recognition accounting standards and related standards increased revenue by ¥186.038 million, but cost of sales also increased by the same amount, resulting in no impact on operating profit, ordinary profit, or profit before income taxes for the quarter.」
Continued to apply the revenue recognition accounting standards and related standards adopted from the first quarter, stating that revenue and cost of sales increased by the same amount while having no impact on profit. - FY2022-Q2RestatedAnnual report
「The application of the revenue recognition accounting standards and related standards increased revenue by ¥649.179 million, but cost of sales also increased by the same amount, resulting in no impact on operating profit, ordinary profit, or profit before income taxes for the quarter.」
Continued to apply the revenue recognition accounting standards and related standards adopted from the first quarter, stating that revenue and cost of sales increased by the same amount but had no impact on profit. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current fiscal year, we applied the Accounting Standard for Revenue Recognition and related standards and began recognizing revenue at the point when control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange for those goods or services.」
Applied the revenue recognition accounting standards and related standards from the current quarter, changing revenue recognition for construction contracts to recognition over time and changing agent transactions to net presentation. It states that revenue and cost of sales each increased by ¥414.296 million, with no impact on operating profit or other profit figures.