Preparation for Applying the Revenue Recognition Standard
First written in FY2018. 3 of 8 entries say "Restated". Latest entry: FY2022.
83 other companies' latest entry also says "Other".
- FY2022Disclosed the cumulative year-to-date impact of applying the standardAnnual report
「As a result, revenue decreased by ¥37,674 thousand, cost of sales decreased by ¥56,003 thousand, and operating income increased by ¥18,328 thousand for the current fiscal year. However, because non-operating income decreased by ¥18,328 thousand, there was no impact on ordinary income or profit before income taxes for the fiscal year.」
Following application of the Revenue Recognition Standard from the beginning of the current fiscal year, the annual cumulative impacts on revenue, cost of sales and operating income were disclosed in specific amounts. It stated that there was no impact on ordinary income or profit before income taxes for the fiscal year. - FY2022-Q3Updated the cumulative impact of applying the Revenue Recognition StandardAnnual report
「As a result, revenue decreased by ¥28,459 thousand, cost of sales decreased by ¥41,639 thousand, and operating income increased by ¥13,179 thousand for the cumulative third quarter of the current fiscal year. However, because non-operating income decreased by ¥13,179 thousand, there was no impact on ordinary income or profit before income taxes for the period.」
The cumulative impacts on revenue, cost of sales and operating income for the cumulative third quarter of the current fiscal year were updated for the Revenue Recognition Standard applied from the beginning of the first quarter. It stated that there was no impact on ordinary income or profit before income taxes for the period. - FY2022-Q2Disclosed the impact of applying the Revenue Recognition StandardAnnual report
「As a result, revenue decreased by ¥21,172 thousand, cost of sales decreased by ¥30,789 thousand, and operating income increased by ¥9,617 thousand for the cumulative second quarter of the current fiscal year. However, because non-operating income decreased by ¥9,617 thousand, there was no impact on ordinary income or profit before income taxes for the quarter.」
The company disclosed specific impacts on revenue, cost of sales and operating income for the cumulative second quarter of the current fiscal year following application of the Revenue Recognition Standard from the beginning of the first quarter. It stated that there was no impact on ordinary income or profit before income taxes for the quarter. - FY2022-Q1AchievedAnnual report
「The company applied the “Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards from the beginning of the first quarter of the current fiscal year, and recognizes revenue at the time control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
The company actually applied the Revenue Recognition Standard and related standards, which had been scheduled for application through the previous fiscal year, from the beginning of the first quarter of the current fiscal year. It also changed the accounting for sales from net recognition in transactions involving compensated receipt of goods and transactions involving molds and dies. - FY2021RestatedAnnual report
「“The planned application date for the Accounting Standard for Revenue Recognition and other standards is the beginning of the fiscal year ending April 2022.” “The impact of applying these accounting standards on the consolidated financial statements is currently being assessed.”」
The company continues to plan to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending April 2022 and to assess the impact. - FY2020RestatedAnnual report
「“The planned application date for the Accounting Standard for Revenue Recognition and other standards is the beginning of the fiscal year ending April 2022.” “The impact of applying these accounting standards on the consolidated financial statements is currently being assessed.”」
The company continues to plan to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending April 2022 and to assess the impact. - FY2019RestatedAnnual report
「“The planned application date for the Accounting Standard for Revenue Recognition and other standards is the beginning of the fiscal year ending April 2022.” “The impact of applying these accounting standards on the consolidated financial statements is currently being assessed.”」
The company plans to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending April 2022 and continues to state that it is assessing the impact. - FY2018First statedAnnual report
「“The planned application date for the Accounting Standard for Revenue Recognition and other standards is the beginning of the fiscal year ending April 2022.” “The impact of applying these accounting standards on the consolidated financial statements is currently being assessed.”」
The company plans to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending April 2022 and is assessing the impact on the financial statements.