Adoption of the revenue recognition accounting standard
First written in FY2022-Q2. 2 of 3 entries say "Restated". Latest entry: FY2023-Q3.
19 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the Revenue Recognition Standard) and other standards from the beginning of the first quarter accounting period. Revenue is recognized at the point when control of the promised service is transferred to the customer, at the amount expected to be received in exchange for that service. The application had no impact on the quarterly financial statements.」
The company continues to plan to apply the Revenue Recognition Standard and other standards from the beginning of the first quarter accounting period, and explained that there would be no impact on the quarterly financial statements. - FY2022-Q3RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the Revenue Recognition Standard) and other standards from the beginning of the first quarter accounting period. Revenue is recognized at the point when control of the promised service is transferred to the customer, at the amount expected to be received in exchange for that service. The application had no impact on the quarterly financial statements.」
The company continues to plan to apply the Revenue Recognition Standard and other standards from the beginning of the first quarter accounting period, and explained that there would be no impact on the quarterly financial statements. - FY2022-Q2First statedAnnual report
「The company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the Revenue Recognition Standard) and other standards from the beginning of the interim accounting period. Revenue is recognized at the point when control of the promised service is transferred to the customer, at the amount expected to be received in exchange for that service. The application had no impact on the interim financial statements.」
The company applied the Revenue Recognition Standard and other standards from the beginning of the interim accounting period, changing the timing and measurement method for revenue recognition. It explained that there was no impact on the interim financial statements.