Preparing to Apply the Revenue Recognition Standard in 2022
First written in FY2019. 2 of 5 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter the “Revenue Recognition Accounting Standard”) and related standards were applied from the beginning of the current consolidated fiscal year. Revenue is recognized 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.」
2022年12月期首から収益認識会計基準を適用し、適用による当連結会計年度の損益への影響はないと記載している。 - FY2022-Q3RestatedAnnual report
「The Company 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 amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」
2022年12月期首からの収益認識会計基準の適用と、支配移転時点で収益を認識する会計方針を継続している。 - FY2022-Q1AchievedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (Accounting Standard 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 amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」
前期に予定していた収益認識会計基準を2022年12月期首から適用した。適用による当第1四半期の損益への影響はない。 - FY2021AdvancedAnnual report
「（2）適用予定日 2022年12月期の期首から適用します。」
収益認識会計基準について、2022年12月期首からの適用時期を明記し、影響額は評価中としている。 - FY2019First statedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending December 2022.」
The revenue recognition accounting standard was scheduled to be applied from the beginning of the fiscal year ending December 2022, with its impact on the consolidated financial statements still under evaluation.