Application of the Revenue Recognition Accounting Standard
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
20 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The company applies the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) and related standards from the beginning of the current consolidated 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 Accounting Standard for Revenue Recognition from the beginning of the current fiscal year and states that there was no impact on the consolidated financial statements. - 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 again presents the application of the Accounting Standard for Revenue Recognition from the beginning of the first quarter and states that the application had no impact on the financial statements or retained earnings. - 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 again states that it has applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter, with no impact on the quarterly consolidated financial statements or retained earnings. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards. 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 applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the current first quarter. It states that there was no impact on the quarterly consolidated financial statements or the opening balance of retained earnings.