Preparing to Adopt the Accounting Standard for Revenue Recognition
First written in FY2018. 6 of 8 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other requirements have been applied from the beginning of the fiscal year ending December 2022. Key management indicators and other data for the fiscal year ending December 2022 and subsequent periods reflect application of these accounting standards and other requirements.」
Accounting treatment applying the revenue recognition accounting standard from the beginning of the fiscal year ending December 2022, together with presentation of indicators after its application, continues. - FY2023RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other requirements have been applied from the beginning of the fiscal year ending December 2022. Key management indicators and other data for the fiscal year ending December 2022 and subsequent periods reflect application of these accounting standards and other requirements.」
Accounting treatment applying the revenue recognition accounting standard from the beginning of the fiscal year ending December 2022, together with presentation of indicators after its application, continues. - FY2022RestatedAnnual report
「The company applies the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) and related standards from the beginning of the current consolidated 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 is transferred to the customer.」
Accounting treatment applying the revenue recognition accounting standard from the beginning of the current consolidated fiscal year beginning on 1 January 2022 continues. - FY2022-Q2RestatedAnnual report
「The Company 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. 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.」
Accounting treatment applying the revenue recognition accounting standard from the beginning of the first quarter of the consolidated fiscal year beginning on 1 January 2022 continues. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) 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 revenue recognition accounting standard, which had been disclosed through the previous fiscal year as being under preparation for application, was actually applied from the beginning of the first quarter of the current consolidated fiscal year, which began on 1 January 2022. It was stated that the application had no material impact on profit or loss or retained earnings at the beginning of the fiscal year. - FY2021RestatedAnnual report
「The Accounting Standard for Revenue Recognition and other requirements were scheduled to be applied from the beginning of the fiscal year ending December 2022. The impact is being assessed as of the date of preparation of these consolidated financial statements.」
The revenue recognition standard was scheduled to be applied from the beginning of the fiscal year ending December 2022, and the impact continues to be assessed. - FY2020RestatedAnnual report
「(2) Scheduled date of application Application is scheduled to begin from the start of the fiscal year ending December 2022. (3) Impact of applying the accounting standards and other requirements The impact is being assessed as of the date of preparation of these consolidated financial statements.」
The Accounting Standard for Revenue Recognition was scheduled to be applied from the beginning of the fiscal year ending December 2022, and the impact of its application continues to be assessed. - FY2018First statedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 30 March 2018) and the Implementation Guidance on the Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 30 March 2018) are scheduled to be applied from the beginning of the fiscal year ending December 2022.」
The new revenue recognition standards are scheduled to be applied from the beginning of the fiscal year ending December 2022, and the impact is being assessed as of the date of preparation of the financial statements.