Application of the Revenue Recognition Accounting Standard from FY2022
First written in FY2018. 3 of 5 entries say "Restated". Latest entry: FY2022-Q2.
102 other companies' latest entry also says "Restated".
- FY2022-Q2RestatedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter, recognizing 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 Company continues to apply the accounting standards on revenue recognition and related guidance from the first quarter and recognise revenue as performance obligations are satisfied over time. - FY2022-Q1AchievedAnnual report
「The Company applied the accounting standards on revenue recognition and related guidance from the beginning of the current first quarter. Revenue is recognised 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. As a result, there was no impact on profit or loss for the cumulative first quarter, and no impact on retained earnings at the beginning of the fiscal year.」
The accounting standards on revenue recognition and related guidance, which had been scheduled for application from the beginning of the fiscal year ending March 2022, were applied in practice. The method of recognising revenue from construction contracts was changed, with no impact on profit or loss for the current quarter or retained earnings at the beginning of the fiscal year. - FY2020RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company continued to plan to apply the accounting standards and related guidance for revenue recognition from the beginning of the fiscal year ending March 2022. - FY2019RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company continued to plan to apply the accounting standards and related guidance for revenue recognition from the beginning of the fiscal year ending March 2022. - FY2018First statedAnnual report
「“Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Statement No. 29, 30 March 2018) and “Implementation Guidance on Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Guidance No. 30, 30 March 2018) are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The Company stated that the new accounting standards on revenue recognition and related guidance were scheduled to be applied from the beginning of the fiscal year ending March 2022, with the amount of the impact still under assessment.