Application of the revenue recognition standard
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
20 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「Because the revenue recognition accounting standard and related standards were applied, “Notes and accounts receivable—trade,” previously presented under “Current assets” in the consolidated balance sheet for the previous consolidated fiscal year, has been presented as part of “Notes and accounts receivable—trade and contract assets” from the first quarter consolidated accounting period.」
The Accounting Standard for Revenue Recognition and related standards continue to be applied, and the change in presentation, including contract assets, has been disclosed. - FY2022-Q2RestatedAnnual report
「The impact of this change on the opening balance of retained earnings and profit or loss for the second quarter of the current fiscal year is immaterial.」
The Accounting Standard for Revenue Recognition and related standards continue to be applied, and the impact on the opening balance of retained earnings and profit or loss for the cumulative second quarter of the current fiscal year is considered immaterial. - FY2022-Q1First statedAnnual report
「We adopted 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 and began recognizing revenue 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 Standard for Revenue Recognition and related standards have been applied from the beginning of the first quarter of the current fiscal year, with the cumulative effect reflected in retained earnings at the beginning of the period. The impact on the opening balance of retained earnings and on profit or loss for the first quarter of the current fiscal year is considered immaterial.