Applying Revenue Recognition and Fair Value Measurement Standards
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
126 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other related standards from the 16th fiscal year.」
The company reaffirmed in its annual report its policy of applying the accounting standards for revenue recognition and other related standards from the 16th fiscal year. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition and other related standards from the beginning of the first quarter. 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 application of the accounting standard for revenue recognition from the beginning of the first quarter and the policy of recognising some overseas sales upon delivery continue to be disclosed. - FY2022-Q2RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition and other related standards from the beginning of the first quarter. 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 application of the accounting standard for revenue recognition and the policy of recognising some overseas sales upon delivery continue to be disclosed. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Revenue Recognition and other related standards from the beginning of the first quarter. 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 also applied the Accounting Standard for Fair Value Measurement and other related standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively.」
The company applied the accounting standards for revenue recognition and fair value measurement and other related standards from the beginning of the quarter. For revenue recognition, some overseas sales were changed from recognition at shipment to recognition upon delivery. No impact on quarterly profit or loss or retained earnings at the beginning of the period was stated.