Application of the Revenue Recognition Standard from the Fiscal Year Ending March 2022
First written in FY2018. 3 of 7 entries say "Restated". Latest entry: FY2022.
- FY2022Disclosed the full-year impact of adoptionAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the current consolidated fiscal year. Revenue is recognized at the point when 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. As a result, revenue for the cumulative consolidated period increased by ¥57 million, operating profit increased by ¥7 million, and ordinary profit and profit before income taxes increased by ¥10 million each. The opening balance of retained earnings increased by ¥8 million.」
The accounting standards for revenue recognition continued to be applied for the full fiscal year, and the disclosed impacts were a ¥57 million increase in revenue, a ¥7 million increase in operating profit, a ¥10 million increase in ordinary profit and related items, and an ¥8 million increase in the opening balance of retained earnings. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter of the current fiscal year. Revenue is recognized at the point when 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 accounting standards for revenue recognition applied from the beginning of the fiscal year ending March 2022 continued to be applied. For the cumulative third-quarter period, revenue increased by ¥57 million and operating profit increased by ¥7 million. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter of the current fiscal year. Revenue is recognized at the point when 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 accounting standards for revenue recognition applied from the beginning of the fiscal year ending March 2022 continued to be applied in the second quarter. For the cumulative period, revenue increased by ¥30 million and operating loss decreased by ¥2 million. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the first quarter of the current fiscal year. Accordingly, the key management indicators and other figures for the cumulative first quarter reflect application of these accounting standards. As a result, revenue for the cumulative first quarter increased by ¥38 million, operating loss decreased by ¥3 million, and ordinary loss and loss before income taxes decreased by ¥4 million each.」
The accounting standards for revenue recognition and related standards were applied from the first quarter, the beginning of the fiscal year ending March 2022. As a result, revenue increased by ¥38 million, operating loss decreased by ¥3 million, and ordinary loss and related losses decreased by ¥4 million each. - FY2021AdvancedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The policy of applying the accounting standards for revenue recognition and related standards from the fiscal year ending March 2022 has been maintained, and the assessment has progressed to the point where the impact on retained earnings is expected to be minor. - FY2019RestatedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The company plans to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending March 2022, and is still assessing the impact. - FY2018First statedAnnual report
「It will be applied from the beginning of the fiscal year ending March 2022.」
The Company plans to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending March 2022, and is currently assessing the impact on the consolidated financial statements.