Planned Adoption of the Revenue Recognition Standard from the Fiscal Year Ending March 2022
First written in FY2018. 8 of 12 entries say "Restated". Latest entry: FY2026-H1.
17 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers」
Disclosure of revenue disaggregated by use and field, including automotive, electric power and telecommunications, construction and civil engineering, fences and wire rope, which has been provided since application of the Revenue Recognition Standard, continues. - FY2025-H1RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers」
Disclosure of revenue disaggregated by use and field, including automotive, electric power and telecommunications, construction and civil engineering, fences and wire rope, which has been provided since application of the Revenue Recognition Standard, continues. - FY2024-Q3RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers」
Disclosure of revenue disaggregated by use and field, including automotive, electric power and telecommunications, construction and civil engineering, which has been provided since application of the Revenue Recognition Standard, continues. - FY2023-Q2RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers」
Disclosure of revenue disaggregated by use and field, including automotive, electric power and telecommunications, construction and civil engineering, which has been provided since application of the Revenue Recognition Standard, continues. - FY2023-Q1RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers」
Disclosure of revenue disaggregated by use and field, including automotive, electric power and telecommunications, construction and civil engineering, which has been provided since application of the Revenue Recognition Standard, continues. - FY2022AdvancedAnnual report
「The “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards are applied from the beginning of the current consolidated fiscal year. 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.」
Application of the revenue recognition standard continued for the full fiscal year, and disaggregated revenue information by use and field and contract liabilities of ¥23.450 million were disclosed. - FY2022-Q3RestatedAnnual report
「The “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) and other standards are applied from the beginning of the first quarter of the current consolidated fiscal year. 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.」
Application of the revenue recognition standard and disclosure of disaggregated revenue by use and field continue. The impact of the change in accounting policy was described as immaterial. - FY2022-Q2AdvancedAnnual report
「Information disaggregating revenue arising from contracts with customers」
Following application of the accounting standard for revenue recognition, revenue disaggregated by use and field, including automotive, electric power and telecommunications, construction and civil engineering, was disclosed for the cumulative second quarter of the current consolidated fiscal year. - FY2022-Q1AchievedAnnual report
「The company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current consolidated fiscal year. Revenue is recognised 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.」
The accounting standard for revenue recognition, which had been scheduled for application through the previous fiscal year, was actually applied from the beginning of the first quarter of the current fiscal year. The impact of the change in accounting policy was described as immaterial. - FY2020RestatedAnnual report
「(2) Scheduled application date Application is scheduled to begin from the start of the fiscal year ending March 2022.」
The policy of applying the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022, with the amount of its impact still under assessment, continues. - FY2019RestatedAnnual report
「The “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 30 March 2018) and the “Guidance on Accounting Standard for Revenue Recognition” (ASBJ Guidance No. 30, 30 March 2018) are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The disclosure that the revenue recognition standard was scheduled to be applied from the beginning of the fiscal year ending March 2022, with the amount of its impact still under assessment, has continued. - FY2018First statedAnnual report
「The “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 30 March 2018) and the “Guidance on Accounting Standard for Revenue Recognition” (ASBJ Guidance No. 30, 30 March 2018) are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The outline of the new accounting standard for revenue recognition, the five-step revenue recognition process and the planned application from the fiscal year ending March 2022 were disclosed for the first time.