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Birdman (7063) · InitiativeRestated

Adoption of the Revenue Recognition Standard in the Fiscal Year Ending June 2022

First written in FY2019. 6 of 8 entries say "Restated". Latest entry: FY2025.

8entries
7years
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ProgressHeldSoftenedWorseFirst statedFY2019 – FY2021RestatedFY2022-Q2 – FY20252019: 120192020: 020202021: 220212022: 320222023: 120232024: 020242025: 12025
Same theme, other companies
対応 to the 2022 Adoption of the Revenue Recognition Accounting StandardA theme 619 companies write about · 16 as a headwind · 1 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 619 threads.
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  1. FY2025RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the tenth fiscal period. Accordingly, the key management indicators and other data for the eleventh fiscal period onward are based on the application of these accounting standards and related standards.」

    The company reconfirmed in the notes to its full-year key indicators that the accounting standard for revenue recognition has been applied from the beginning of the tenth fiscal period.
  2. FY2023RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the tenth fiscal period. Accordingly, the key management indicators and other data for the eleventh fiscal period are based on the application of these accounting standards and related standards.」

    The company reconfirmed in the notes to its full-year key indicators that the accounting standard for revenue recognition has been applied from the beginning of the tenth fiscal period.
  3. FY2022RestatedAnnual report

    「The Group applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the 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 has applied the accounting standards for revenue recognition and related standards since 1 July 2021 and reconfirmed its recognition method in its annual disclosure. The impact is immaterial.
  4. FY2022-Q3RestatedAnnual report

    「The “Accounting Standard for Revenue Recognition” (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards were applied from the beginning of the first quarter 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 company has applied the accounting standards for revenue recognition and related standards from the beginning of the first quarter accounting period and has reconfirmed its method of recognizing revenue when control is transferred. The impact is stated to be immaterial.
  5. FY2022-Q2RestatedAnnual report

    「We have applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and other relevant standards from the beginning of the first quarter 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 company has applied the accounting standards for revenue recognition and related standards from the beginning of the first quarter accounting period and has reconfirmed its method of recognizing revenue. The impact is stated to be immaterial.
  6. FY2022-Q1AchievedAnnual report

    「The company has adopted the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter accounting period.」

    The accounting standards for revenue recognition and related standards, which had been scheduled for adoption, were applied from 1 July 2021. The impact of the change in accounting policy on profit or loss and retained earnings is immaterial.
  7. FY2021RestatedAnnual report

    「We will apply it from the beginning of the fiscal year ending June 2022.」

    The company reconfirmed its plan to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending June 2022, and is assessing the impact.
  8. FY2019First statedAnnual report

    「It is scheduled to be applied from the beginning of the fiscal year ending June 2022.」

    The company plans to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending June 2022, and is assessing the impact.
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