Response to the Accounting Standard for Revenue Recognition
First written in FY2018. 4 of 7 entries say "Restated". Latest entry: FY2022.
90 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and related standards from the beginning of the fiscal year, and recognizes revenue when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
The company applied the Revenue Recognition Accounting Standard, scheduled for adoption in the previous fiscal year, from the beginning of the current fiscal year and determined that its impact on profit or loss was immaterial. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards. 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.」
The company continues to apply the revenue recognition standard adopted from the beginning of the first quarter of the fiscal year ending March 2022 during the cumulative third-quarter period. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards. 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.」
The company continues to apply the revenue recognition standard adopted from the beginning of the first quarter of the fiscal year ending March 2022 during the cumulative second-quarter period. - FY2022-Q1AchievedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the first-quarter accounting period. 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 is transferred to the customer.」
The company applied the accounting standard for revenue recognition from the beginning of the first quarter of the fiscal year ending March 2022. For domestic sales, it also applies the alternative treatment under which revenue is recognized at shipment when the ordinary period is involved. - FY2021AdvancedAnnual report
「The company will apply the standards from the beginning of the fiscal year ending March 2022. It has determined that the impact on the financial statements of applying the accounting standard for revenue recognition and related standards will be immaterial.」
The company continues to plan to apply the revenue recognition standard from the beginning of the fiscal year ending March 2022 and has determined that the impact on the financial statements will be immaterial. - FY2019RestatedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The company has reconfirmed the scheduled timing for applying the accounting standard for revenue recognition and that it is assessing the impact on the financial statements. - FY2018First statedAnnual report
「The “Accounting Standard for Revenue Recognition” and related standards will be applied beginning at the start of the fiscal year ending March 2032.」
The company explicitly identified the accounting standards for revenue recognition as standards not yet applied for the first time, stating that they were scheduled to be applied from the beginning of the fiscal year ending March 2022 and that the impact on the financial statements was being assessed.