Adoption of the Revenue Recognition Accounting Standard for the Fiscal Year Ending March 2022
First written in FY2019. 2 of 4 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition and related standards have been applied from the beginning of the current consolidated fiscal year. Accordingly, 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.」
2022年3月期の期首からの収益認識会計基準等の適用が通期でも確認されている。損益および利益剰余金の期首残高への影響はないと記載されている。 - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now 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.」
2022年3月期の期首から適用予定としていた収益認識会計基準等を第1四半期の期首から適用済みであり、第2四半期でもその適用継続が確認される。損益への影響はないと記載されている。 - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition and related standards were adopted from the beginning of the first quarter consolidated accounting period. Revenue is recognized at the point when control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange.」
2022年3月期の期首から適用予定としていた収益認識会計基準等を、当第1四半期連結会計期間の期首から実際に適用した。出荷時点で収益認識する国内販売の代替的取扱いも適用している。 - FY2019First statedAnnual report
「(2) Scheduled date of application The standard will be applied from the beginning of the fiscal year ending March 2022. (3) Impact of application The impact of applying the revenue-recognition accounting standard and related standards on the consolidated financial statements is currently under assessment.」
The Company planned to adopt the revenue recognition standard and related standards from the beginning of the fiscal year ending March 2022. The impact on the consolidated financial statements was still being assessed.