Application of the Accounting Standard for Revenue Recognition for the Fiscal Year Ending March 2022
First written in FY2019. 10 of 12 entries say "Restated". Latest entry: FY2026.
140 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Group operates in a single segment, the comprehensive waste treatment business, and the disaggregated information on revenue arising from contracts with major customers by business category is as follows.」
Following the application of the Revenue Recognition Accounting Standard, the Group continues to disclose revenue arising from contracts with major customers by business category. - FY2025-H1RestatedAnnual report
「The Group operates in a single segment, the comprehensive waste treatment business, and the disaggregated information on revenue arising from contracts with major customers by business category is as follows.」
Following the application of the Revenue Recognition Accounting Standard, the Group continues to disclose revenue arising from contracts with major customers by business category: collection and transportation/disposal, recycling, and administrative services. - FY2024-Q2RestatedAnnual report
「The Group operates in a single segment, the comprehensive waste treatment business, and the disaggregated information on revenue arising from contracts with major customers by business category is as follows.」
Following the application of the Revenue Recognition Accounting Standard, the Group continues to disclose revenue arising from contracts with major customers by business category. - FY2023RestatedAnnual report
「The Group applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the current fiscal year and, in accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, will apply the new accounting policies prescribed in the Fair Value Measurement Guidance prospectively. This has no impact on the consolidated financial statements.」
The Group states that it applied the Fair Value Measurement Guidance from the beginning of the current fiscal year and that there was no impact on the consolidated financial statements. - FY2023-Q3RestatedAnnual report
「The Group operates in a single segment, the comprehensive waste treatment business, and the disaggregated information on revenue arising from contracts with major customers by business category is as follows.」
Following the application of the Revenue Recognition Accounting Standard, the Group continues to disclose revenue arising from contracts with major customers by business category. - FY2023-Q1RestatedAnnual report
「The Group operates in a single segment, the comprehensive waste treatment business, and the disaggregated information on revenue arising from contracts with major customers by business category is as follows.」
Following the application of the Revenue Recognition Accounting Standard, the Group continues to disclose revenue arising from contracts with customers by business category. - FY2022RestatedAnnual report
「As a result, compared with before the application of the Revenue Recognition Accounting Standard and related standards, the consolidated balance sheet for the current fiscal year shows a decrease of ¥18,456 thousand in retained earnings and increases of ¥8,223 thousand in deferred tax assets and ¥27,859 thousand in other current liabilities. The consolidated income statement for the current fiscal year shows a decrease of ¥1,179 thousand in net sales, and operating income, ordinary income and profit before income taxes each decreased by ¥1,179 thousand.」
The impact of the Revenue Recognition Accounting Standard, applied from the beginning of the fiscal year ended March 2022, on full-year net sales, profit and other items has been disclosed. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the Revenue Recognition Accounting Standard) and related standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is recognized at the time control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services. As a result, part of the revenue from bag sales, which had previously been recorded as sales, including treatment fees and other charges, has been recorded under other current liabilities. Consequently, revenue for the cumulative third quarter of the current consolidated fiscal year increased by ¥80 thousand, while operating profit, ordinary profit and profit before income taxes for the quarter each increased by ¥80 thousand. The opening balance of retained earnings decreased by ¥18,456 thousand.」
Reported the continuing application of the Revenue Recognition Accounting Standard, which increased revenue and operating profit by ¥80 thousand for the cumulative third quarter and reduced the opening balance of retained earnings by ¥18,456 thousand. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we have applied the Accounting Standard for Revenue Recognition and related standards, and recognize revenue at the amount expected to be received in exchange for goods or services when control of the promised goods or services transfers to the customer.」
Applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the consolidated fiscal year on 1 April 2021. As a result, revenue, operating profit, ordinary profit and profit before income taxes for the quarter each increased by ¥23 thousand, while the opening balance of retained earnings decreased by ¥18,456 thousand. - FY2021RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」
Reconfirmed that the Accounting Standard for Revenue Recognition and related standards were scheduled to be applied from the beginning of the fiscal year ending March 2022, with the amount of the impact under evaluation. - FY2020RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」
Reconfirmed that the Accounting Standard for Revenue Recognition and its implementation guidance were scheduled to be applied from the beginning of the fiscal year ending March 2022, with the amount of the impact under evaluation. - FY2019First statedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」
Reported that the Accounting Standard for Revenue Recognition and its implementation guidance were scheduled to be applied from the beginning of the fiscal year ending March 2022, with the amount of the impact under evaluation.