Application of the Revenue Recognition Accounting Standard for the Fiscal Year Ending March 2022
First written in FY2018. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
58 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The company has 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 first quarter of the current consolidated fiscal year in accordance with the transitional treatment, affecting its financial position and operating results.」
The company has continued to apply the accounting standards for revenue recognition adopted from the beginning of the first quarter of the fiscal year ending March 2022 and has disclosed their impact on its financial position and operating results. - FY2022-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,」
The company applied the accounting standards for revenue recognition and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter of the current fiscal year. For construction contracts, it changed to a method of recognizing revenue over a certain period, and for transactions as an agent, it changed to a method of recognizing revenue on a net basis. - FY2019RestatedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The company reconfirmed its plan to apply the accounting standards for revenue recognition from the beginning of the fiscal year ending March 2022. - FY2018First statedAnnual report
「(2) Scheduled effective date: The changes will be applied from the beginning of the fiscal year ending March 2022.」
The company disclosed for the first time that it plans to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending March 2022. The amount of the impact on the financial statements was still under assessment.