Preparation for Adoption of the Revenue Recognition Standard
First written in FY2018. 3 of 6 entries say "Restated". Latest entry: FY2022-Q3.
34 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「Following the adoption, for transactions involving semiconductor maintenance and services for which revenue had previously been recognized evenly over the service period defined in the contract, the Company recognizes revenue when the services are provided to customers and accepted by them.」
Following the adoption of the revenue recognition accounting standard, revenue from semiconductor maintenance and services continues to be recognized when the services are provided to and accepted by customers. The impact has been deemed immaterial. - FY2022-Q2RestatedAnnual report
「Following the adoption, for transactions involving semiconductor maintenance and services for which revenue had previously been recognized evenly over the service period defined in the contract, the Company recognizes revenue when the services are provided to customers and accepted by them.」
Following the adoption of the revenue recognition accounting standard, revenue from semiconductor maintenance and services continues to be recognized when the services are provided to and accepted by customers. The impact has been deemed immaterial. - FY2022-Q1AchievedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other standards from the beginning of the first-quarter consolidated accounting period. 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 Accounting Standard for Revenue Recognition, which had been scheduled for adoption from the beginning of the fiscal year ending March 2022, was actually applied from the beginning of the first quarter of the current fiscal year. For semiconductor maintenance and services, the Company changed to recognizing revenue when the services are provided to and accepted by customers. The impact was deemed immaterial. - FY2021AdvancedAnnual report
「Regarding the application of the Accounting Standard for Revenue Recognition and related standards, the company will apply the new accounting policy from the beginning of the fiscal year ending March 2022, in accordance with the transitional treatment prescribed in the proviso to Paragraph 84 of the Accounting Standard for Revenue Recognition. The impact on retained earnings at the beginning of the fiscal year is immaterial.」
The planned adoption from the beginning of the fiscal year ending March 2022 was maintained, and the impact on retained earnings at the beginning of the fiscal year was assessed as immaterial. - FY2019RestatedAnnual report
「(2) Scheduled date of application: We will apply the standard from the beginning of the fiscal year ending March 2022.」
The accounting standard for revenue recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of its impact is currently being assessed. - FY2018First statedAnnual report
「The scheduled adoption date for the Accounting Standard for Revenue Recognition was the beginning of the fiscal year ending March 2022. The impact of applying the accounting standard and related standards on the consolidated financial statements was under evaluation at that time.」
The Company planned to apply the domestic revenue recognition accounting standard from the beginning of the fiscal year ending March 2022 and was evaluating its impact on the financial statements. It also stated that IFRS 15 for overseas consolidated subsidiaries was scheduled to be applied from the fiscal year ending March 2019.