Planned adoption of the revenue recognition accounting standard from the fiscal year ending January 2023
First written in FY2019. 4 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition and the Implementation Guidance on the Accounting Standard for Revenue Recognition from the beginning 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 is transferred to the customer.」
The company applied the planned accounting standards and other guidance on revenue recognition from the beginning of the current fiscal year. There was no impact on retained earnings at the beginning of the fiscal year, and the impact on profit or loss was immaterial. - FY2023-Q2RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and the Implementation Guidance on the Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 26 March 2021) 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 is transferred to the customer.」
The second-quarter report continues to state that the planned accounting standards and other guidance on revenue recognition have been applied from the beginning of the first quarter of the current fiscal year. - FY2023-Q1AchievedAnnual report
「The company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Standard”) and the Implementation Guidance on the Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 26 March 2021) 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 is transferred to the customer.」
The company applied the planned accounting standards and other guidance on revenue recognition from the beginning of the first quarter of the current fiscal year. There was no impact on retained earnings, and the impact on quarterly profit or loss was immaterial. - FY2022RestatedAnnual report
「Scheduled application date: beginning of the fiscal year ending January 2023.」
The company maintains its plan to apply the accounting standards and other guidance on revenue recognition from the beginning of the fiscal year ending January 2023, and is assessing the impact. - FY2020RestatedAnnual report
「The standard will be applied from the beginning of the fiscal year ending January 2023.」
The company maintains its plan to apply the accounting standards and other guidance on revenue recognition from the beginning of the fiscal year ending January 2023, and is assessing the impact. - FY2019First statedAnnual report
「The revenue recognition standard and related guidance are scheduled to be applied from the beginning of the fiscal year ending January 2023.」
The company plans to apply the Accounting Standard for Revenue Recognition and its implementation guidance from the beginning of the fiscal year ending January 2023, and is currently assessing the impact on the financial statements.