Planned application of the Revenue Recognition Accounting Standard for the fiscal year ending February 2023
First written in FY2019. 1 of 3 entries say "Restated". Latest entry: FY2023-Q1.
10 other companies' latest entry also says "Achieved".
- FY2023-Q1AchievedAnnual report
「The company has applied 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. As a result, revenue for the first nine months of the current fiscal year decreased by ¥1,514 million, cost of sales decreased by ¥657 million, and operating income, ordinary income, and profit before income taxes decreased by ¥857 million.」
The company applied the Accounting Standard for Revenue Recognition, which had been scheduled for application from FY2019 onward, from the beginning of the first quarter of the current consolidated fiscal year. It also disclosed the impact of the application on revenue, cost of sales, operating income, and other items. - FY2021RestatedAnnual report
「Application is scheduled to begin at the start of the fiscal year ending February 2023.」
The Company continues to plan to apply the accounting standard for revenue recognition from the beginning of the fiscal year ending February 2023. - FY2019First statedAnnual report
「Application is scheduled to begin at the start of the fiscal year ending February 2023.」
The company plans to apply the domestic accounting standards for revenue recognition and related standards from the start of the fiscal year ending February 2023, and is currently assessing the impact.