Change in presentation from refund provision to refund liability
First written in FY2022-Q1. 4 of 12 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 2 of 10 companies on the "Worse" side.
9 other companies' latest entry also says "Other".
- FY2026-H1Update to the refund liability balanceAnnual report
「Refund liability 946 653」
The refund liability balance has been updated from ¥946 thousand at the end of the previous consolidated fiscal year to ¥653 thousand at the end of the interim consolidated accounting period. - FY2025Update to the refund liability balanceAnnual report
「Refund liability 585 946」
The refund liability balance has been updated from ¥585 thousand at the end of the previous fiscal year to ¥946 thousand at the end of the current fiscal year. - FY2025-H1Update to the refund liability balanceAnnual report
「Refund liability 585 701」
The refund liability balance has been updated from ¥585 thousand at the end of the previous consolidated fiscal year to ¥701 thousand at the end of the interim consolidated accounting period. - FY2024Update to the refund liability balanceAnnual report
「Refund liability 730 585」
The refund liability balance was updated from ¥730 thousand at the end of the previous consolidated fiscal year to ¥585 thousand at the end of the current consolidated fiscal year. - FY2024-Q2Update to the refund liability balanceAnnual report
「Refund liability 730 550」
The refund liability balance following application of the Accounting Standard for Revenue Recognition has been updated from ¥730 thousand at the end of the previous consolidated fiscal year to ¥550 thousand at the end of the second quarter. - FY2024-Q1Update to the refund liability balanceAnnual report
「Refund liability 730 633」
The refund liability, the line item presented following application of the Accounting Standard for Revenue Recognition, has been updated from ¥730 thousand at the end of the previous consolidated fiscal year to ¥633 thousand at the end of the first quarter. - FY2023Update to the refund liability balanceAnnual report
「Refund liability 730」
The refund liability, the line item presented following application of the Accounting Standard for Revenue Recognition, continues to be presented at ¥730 thousand at the end of the current consolidated fiscal year. - FY2023-Q1RestatedAnnual report
「Refund liability 189 86」
The refund liability, the line item presented following application of the Accounting Standard for Revenue Recognition, continues to be presented in the quarterly consolidated balance sheet. - FY2022RestatedAnnual report
「In addition, because the Accounting Standard for Revenue Recognition was applied, the refund allowance under current liabilities in the consolidated balance sheet for the previous consolidated fiscal year has been presented as a refund liability from the beginning of the current consolidated fiscal year.」
The change in presentation from refund allowance to refund liability following application of the Accounting Standard for Revenue Recognition is reproduced. - FY2022-Q3RestatedAnnual report
「In addition, because the Accounting Standard for Revenue Recognition was applied, the refund allowance under current liabilities in the consolidated balance sheet for the previous consolidated fiscal year has been presented as a refund liability from the first-quarter consolidated accounting period.」
The change in presentation from refund allowance to refund liability following application of the Accounting Standard for Revenue Recognition is reproduced. - FY2022-Q2RestatedAnnual report
「In addition, because the Accounting Standard for Revenue Recognition was applied, the refund allowance under current liabilities in the consolidated balance sheet for the previous consolidated fiscal year has been presented as a refund liability from the first-quarter consolidated accounting period.」
The change in presentation from refund allowance to refund liability following application of the Accounting Standard for Revenue Recognition is reproduced. - FY2022-Q1First statedAnnual report
「In addition, because the Accounting Standard for Revenue Recognition was applied, the refund allowance under current liabilities in the consolidated balance sheet for the previous consolidated fiscal year has been presented as a refund liability from the first-quarter consolidated accounting period.」
Following the application of the Accounting Standard for Revenue Recognition, the current-liabilities line item was changed from refund allowance to refund liability.