Application of the Accounting Standard for Revenue Recognition for the Fiscal Year Ending March 2022
First written in FY2019. 7 of 9 entries say "Restated". Latest entry: FY2026-H1.
140 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Our net sales consist mainly of revenue recognized from contracts with customers. The breakdown by type of goods or services is as follows.」
Following the application of the Accounting Standard for Revenue Recognition, net sales continue to be disclosed by type of product, namely copper and copper-alloy products, processed copper and copper-alloy products, and other. - FY2024RestatedAnnual report
「Our net sales consist mainly of revenue recognized from contracts with customers. The breakdown by type of goods or services is as follows.」
Following the application of the Accounting Standard for Revenue Recognition, net sales continue to be disclosed by type of product, namely copper and copper-alloy products, processed copper and copper-alloy products, and other. - FY2024-Q3RestatedAnnual report
「Our net sales consist mainly of revenue recognized from contracts with customers. The breakdown by type of goods or services is as follows.」
Following the application of the Accounting Standard for Revenue Recognition, revenue arising from contracts with customers continues to be disclosed by type of product, namely copper and copper-alloy products, processed copper and copper-alloy products, and other. - FY2024-Q1RestatedAnnual report
「Our net sales consist mainly of revenue recognized from contracts with customers. The breakdown by type of goods or services is as follows.」
Following the application of the Accounting Standard for Revenue Recognition, revenue arising from contracts with customers continues to be disclosed by product and business type. - FY2022RestatedAnnual report
「As a result, net sales and cost of sales for the fiscal year each decreased by ¥626 million.」
The impact of continuing to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year was disclosed, with net sales and cost of sales each decreasing by ¥626 million due to the net presentation of agent transactions. - FY2022-Q3RestatedAnnual report
「As a result, net sales and cost of sales for the cumulative third-quarter period each decreased by ¥475 million.」
The impact of continuing to apply the Accounting Standard for Revenue Recognition from the beginning of the first quarter was disclosed, with net sales and cost of sales each decreasing by ¥475 million in the cumulative third-quarter period. - FY2022-Q2RestatedAnnual report
「As a result, net sales and cost of sales for the cumulative second-quarter period each decreased by ¥374 million.」
The impact of continuing to apply the Accounting Standard for Revenue Recognition was disclosed, with net sales and cost of sales each decreasing by ¥374 million in the cumulative second-quarter period. - FY2022-Q1AchievedAnnual report
「We adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; the “Revenue Recognition Standard”) and other relevant standards from the beginning of the first quarter. 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.」
The Accounting Standard for Revenue Recognition, originally scheduled to be applied from the beginning of the fiscal year ending March 2022, was applied from the beginning of the first quarter of fiscal 2021. Certain agent transactions were presented on a net basis, reducing both net sales and cost of sales by ¥163 million. - FY2019First statedAnnual report
「(2) Scheduled date of application The standard will be applied from the beginning of the fiscal year ending March 2022.」
The company planned to apply the revenue recognition standard and related standards from the beginning of the fiscal year ending March 2022 and was evaluating the impact on the financial statements.