Preparation for new accounting standards
First written in FY2021. 1 of 5 entries say "Restated". Latest entry: FY2023-Q3.
82 other companies' latest entry also says "Other".
- FY2023-Q3Cumulative disclosure of the impact of adopting the revenue recognition standardAnnual report
「As a result, revenue and operating profit for the cumulative third quarter of the current consolidated fiscal year decreased by ¥74.115 million each, but the impact on ordinary profit and net profit for the quarter attributable to owners of the parent was immaterial.」
The impact of applying the accounting standard for revenue recognition was quantified at ¥74.115 million each for cumulative third-quarter revenue and operating profit. - FY2023-Q2Quantification of the impact of adopting the revenue recognition standardAnnual report
「As a result, revenue and operating profit for the cumulative second quarter of the current consolidated fiscal year decreased by ¥51.136 million each, but the impact on ordinary profit and net profit for the quarter attributable to owners of the parent was immaterial.」
The company disclosed that the adopted accounting standard for revenue recognition reduced cumulative second-quarter revenue and operating profit by ¥51.136 million each. - FY2023-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the 'Accounting Standard for Revenue Recognition' (ASBJ Statement No. 29, 31 March 2020) and related standards. We now recognize revenue 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, which had been scheduled for application from the beginning of the fiscal year ending March 2023, was actually applied from the beginning of the first quarter of the current fiscal year. - FY2022RestatedAnnual report
「The accounting standards for revenue recognition and related standards will be applied from the beginning of the fiscal year ending March 2023.」
The company reconfirms its plan to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending March 2023. - FY2021First statedAnnual report
「The accounting standards for revenue recognition and related standards will be applied from the beginning of the fiscal year ending March 2023.」
For the first time, the company separately disclosed the timing and policy for applying the new accounting standards, including those for revenue recognition.