Preparation for Applying the Revenue Recognition and Fair Value Measurement Accounting Standards
First written in FY2021. 4 of 6 entries say "Restated". Latest entry: FY2023-Q1.
128 other companies' latest entry also says "Restated".
- FY2023-Q1RestatedAnnual report
「We applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the current first quarter accounting period. 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 accounting standards for revenue recognition and related standards applied from the previous fiscal year continue to be applied in the current quarter. The construction business also discloses ¥62.008 million in revenue from goods transferred over time. - FY2022RestatedAnnual report
「The Group applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the 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 transfers to the customer.」
The accounting standards for revenue recognition and related standards, which had been presented as a preparation policy in the previous fiscal year, have been applied, and revenue from construction contracts is recognised over time as performance obligations are satisfied. - FY2022-Q3RestatedAnnual report
「The accounting standards for revenue recognition and related standards were applied from the beginning of the first quarter accounting period, and 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 application of the accounting standards for revenue recognition and related standards, which had been prepared for since the previous fiscal year, continues to be disclosed. For construction contracts, the Company applies a method of recognising revenue over time as performance obligations are satisfied. - FY2022-Q2RestatedAnnual report
「The accounting standards for revenue recognition and related standards were applied from the beginning of the first quarter accounting period, and 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 application of the accounting standards for revenue recognition and related standards, which had been prepared for since the previous fiscal year, continues to be disclosed. For construction contracts, the Company applies, in principle, a method of recognising revenue over time as performance obligations are satisfied. - FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, dated 31 March 2020) and related standards from the beginning of the first quarter, and began recognizing revenue at the time control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange for those goods or services.」
The accounting standards for revenue recognition and related standards, which had been presented as a preparation policy in the previous fiscal year, were applied from the beginning of the fiscal year on 1 April 2021. For construction contracts, the Company changed, in principle, to a method of recognising revenue over time as performance obligations are satisfied, and also applied the accounting standards for fair value measurement and related standards from the same fiscal year-beginning date. - FY2021First statedAnnual report
「The standards will be applied from the beginning of the fiscal year ending March 2022.」
The accounting standards for revenue recognition and the accounting standards for fair value measurement are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of their impact on the financial statements is stated as under evaluation or undetermined.