Adoption of Accounting Standards for Revenue Recognition and Related Standards
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022.
20 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「We applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the current consolidated fiscal year. 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 transfers to the customer.」
The Company applied the revenue recognition accounting standards and related standards from the beginning of the current consolidated fiscal year and continues to recognise revenue when control transfers. - 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 fiscal year under review. 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 applied the revenue recognition accounting standards and related standards from the beginning of the first quarter of the current consolidated fiscal year, changing its approach to the timing and amount of revenue recognition. It also recognises consideration payable to customers and refund liabilities.