Application of the Accounting Standard for Revenue Recognition to the Fiscal Year Ending September 2022
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2020: 1 of 11 companies on the "Worse" side.
92 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The revenue recognition accounting standards 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 is transferred to the customer.」
The planned application of the revenue recognition accounting standard from the beginning of the fiscal year ending September 2022 was implemented, and the practice of recognizing revenue upon transfer of control continued. - FY2022-Q3RestatedAnnual report
「The revenue recognition accounting standards and related standards were applied from the beginning of the first quarter of the 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 is transferred to the customer.」
Application of the revenue recognition accounting standard from the beginning of FY2022-Q1 and recognition of revenue upon transfer of control continued. There was no impact on profit or loss or retained earnings at the beginning of the period. - FY2022-Q1AchievedAnnual report
「The revenue recognition accounting standards and related standards were applied from the beginning of the first quarter 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 is transferred to the customer.」
The revenue recognition accounting standard, which had been scheduled for application from the beginning of the fiscal year ending September 2022, was actually applied from the beginning of the first quarter of the current consolidated fiscal year. There was no impact on profit or loss or retained earnings at the beginning of the period. - FY2021RestatedAnnual report
「This will be applied from the beginning of the fiscal year ending September 2022.」
The planned application of the revenue recognition accounting standard from the beginning of the fiscal year ending September 2022 was maintained, while the amount of the impact remained under assessment. - FY2019First statedAnnual report
「This will be applied from the beginning of the fiscal year ending September 2022.」
The planned application of the revenue recognition accounting standards and related standards from the beginning of the fiscal year ending September 2022 was reported for the first time.