Future Adoption of the Accounting Standard for Revenue Recognition
First written in FY2018. 3 of 6 entries say "Advanced", first in FY2022-Q2. Latest entry: FY2022.
- FY2022AdvancedAnnual report
「As a result, revenue, gross profit and operating profit for the current consolidated fiscal year each decreased by ¥38.953 million. However, because non-operating expenses decreased by ¥38.953 million, ordinary profit and profit before income taxes and other adjustments were unchanged.」
The company continued applying the accounting standard for revenue recognition throughout the fiscal year and quantitatively disclosed its impact on revenue, gross profit and operating profit as ¥38.953 million. - FY2022-Q3AdvancedAnnual report
「As a result, revenue, gross profit and operating profit for the cumulative third quarter of the current consolidated fiscal year each decreased by ¥30.997 million. However, because non-operating expenses decreased by ¥30.997 million, ordinary profit and profit before income taxes and other adjustments were unchanged.」
The company continued applying the accounting standard for revenue recognition and quantitatively disclosed that its impact on the cumulative period was a ¥30.997 million reduction in revenue, gross profit and operating profit, with no change to ordinary profit or other figures. - FY2022-Q2AdvancedAnnual report
「As a result, revenue, gross profit and operating profit for the cumulative second quarter of the current consolidated fiscal year each decreased by ¥21.920 million. However, because non-operating expenses decreased by ¥21.920 million, ordinary profit and profit before income taxes and other adjustments were unchanged.」
The company continued applying the accounting standard for revenue recognition and quantitatively disclosed that its impact on the cumulative period was a ¥21.92 million reduction in revenue, gross profit and operating profit, with no change to ordinary profit or other figures. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, discounts on sales, previously recorded as non-operating expenses, are deducted from revenue.」
The accounting standard for revenue recognition, previously scheduled for application from the beginning of the fiscal year ending March 2022, was applied from the beginning of the first quarter. Revenue, gross profit and operating profit decreased by ¥12.405 million, while ordinary profit and other figures were unchanged. - FY2019RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company continues to plan to apply the accounting standard related to revenue recognition from the beginning of the fiscal year ending March 2022. - FY2018First statedAnnual report
「The new accounting standard for revenue recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company plans to apply the new accounting standard for revenue recognition and related standards from the beginning of the fiscal year ending March 2022, with the impact still under assessment.