Adoption of the Accounting Standard for Revenue Recognition
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
4 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Company 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. 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 transfers to the customer.」
The company continues to apply the revenue recognition standard adopted from the beginning of the first-quarter consolidated accounting period. - FY2022-Q2RestatedAnnual report
「The Company 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. 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 transfers to the customer.」
The company continues to apply the revenue recognition accounting standard adopted from the beginning of the first quarter of the consolidated fiscal year. There was no impact on profit or loss for the cumulative second quarter or on the opening balance of retained earnings. - FY2022-Q1First statedAnnual 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.」
From the beginning of the first quarter of the current consolidated fiscal year, the company adopted a policy of applying the revenue recognition accounting standards and recognizing revenue based on the point at which control transfers to the customer.