Application of the Accounting Standard for Revenue Recognition from the fiscal year ending March 2022
First written in FY2018. 2 of 4 entries say "Restated". Latest entry: FY2022-Q1.
The whole theme swung hardest in 2020: 1 of 11 companies on the "Worse" side.
7 other companies' latest entry also says "Achieved".
- FY2022-Q1AchievedAnnual report
「The Group adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year. Revenue is recognized at the point when control of 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 began applying the revenue recognition accounting standard and related standards on 1 April 2021, transitioning to accounting that recognizes revenue when control transfers. The planned application noted from FY2018 onward has reached the implementation stage. - FY2020RestatedAnnual report
「Application is scheduled to begin at the start of the fiscal year ending March 2022.」
The Company planned to apply the revenue recognition accounting standards from the beginning of the fiscal year ending March 2022 and was assessing the impact. - FY2019RestatedAnnual report
「Application is scheduled to begin at the start of the fiscal year ending March 2022.」
The Company planned to apply the revenue recognition accounting standards from the beginning of the fiscal year ending March 2022 and was assessing the impact. - FY2018First statedAnnual report
「Application is scheduled to begin at the start of the fiscal year ending March 2022.」
The company plans to apply the Accounting Standard for Revenue Recognition and its implementation guidance from the start of the fiscal year ending March 2022, and is evaluating the impact on the consolidated financial statements.