Planned adoption of the Revenue Recognition Accounting Standard for the fiscal year ending November 2022
First written in FY2019. 4 of 7 entries say "Restated". Latest entry: FY2025-H1.
14 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
The accounting standards and other guidance on income taxes were adopted from the beginning of the fiscal year ending November 2025, as scheduled. - FY2022RestatedAnnual report
「As a result, the impact of adopting the accounting standards and other guidance on revenue recognition on profit and loss for the current consolidated fiscal year was ¥20.157 million. Net assets per share for the current consolidated fiscal year decreased by ¥3.26, while net loss per share increased by ¥3.26.」
The impact on profit and loss for the current fiscal year from the adoption of the revenue recognition accounting standard from the beginning of the fiscal year ending November 2022 was disclosed as ¥20.157 million. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now 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 reconfirmed that the accounting standards and other guidance on revenue recognition had been adopted from the beginning of the first quarter of the current consolidated fiscal year, and that the impact on profit and loss for the cumulative third quarter was considered immaterial. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now 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 reconfirmed that the accounting standards and other guidance on revenue recognition had been adopted from the beginning of the first quarter of the current consolidated fiscal year, and that the impact on profit and loss for the cumulative second quarter was considered immaterial. - FY2022-Q1AchievedAnnual 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 current fiscal year and began recognizing revenue 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 accounting standards and other guidance on revenue recognition that had been scheduled for adoption from the beginning of the fiscal year ending November 2022 were adopted from the beginning of the first quarter of the current consolidated fiscal year. The impact on profit and loss was considered immaterial. - FY2021RestatedAnnual report
「The standards will be adopted from the beginning of the fiscal year ending November 2022.」
The Company plans to adopt the accounting standards and other guidance on revenue recognition from the beginning of the fiscal year ending November 2022 and is currently assessing the impact. - FY2019First statedAnnual report
「Scheduled to be applied from the beginning of the fiscal year ending November 2022. The impact is currently being evaluated in preparing these consolidated financial statements.」
The Company plans to adopt the accounting standards and other guidance on revenue recognition from the beginning of the fiscal year ending November 2022 and is currently assessing the impact on the financial statements.