Change in Accounting Treatment for Transactions Involving Materials Supplied for Consideration Following Adoption of the Accounting Standard for Revenue Recognition
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.
9 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「当社グループは、以下の５ステップアプローチに基づき、収益を認識しております。」
収益認識会計基準の適用後の5ステップアプローチを年度報告でも継続している。 - 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.」
収益認識会計基準を第1四半期首から適用し、有償支給取引に係る会計処理を変更する方針を再確認している。 - 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.」
収益認識会計基準を第1四半期首から適用する方針と、有償支給取引の会計処理変更を第2四半期にも継続している。 - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the 'Accounting Standard for Revenue Recognition' (ASBJ Statement No. 29, 31 March 2020) and related standards. We now recognize 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.」
2021年度第1四半期の期首から収益認識会計基準を適用し、有償支給取引について棚卸資産の消滅を認識せず、有償支給に係る負債を計上する処理へ変更した。適用による連結業績への影響は軽微で、棚卸資産は15,440百万円増加した。