Adoption of Revenue Recognition and Fair Value Measurement Accounting Standards
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
125 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Company also applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the fiscal year.」
The Company reconfirmed that it had applied the revenue recognition accounting standard and other standards from the beginning of the fiscal year. - FY2022-Q3RestatedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) 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 continued applying the revenue recognition accounting standard, which it had adopted from the beginning of the first quarter accounting period, during the cumulative third quarter period. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) 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 continued applying the revenue recognition accounting standard in the second quarter and stated that it had no effect on profit or loss for the cumulative second quarter period or retained earnings at the beginning of the period. - FY2022-Q1First statedAnnual report
「We applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other relevant standards from the beginning of the current 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 transfers to the customer.」
The Company applied the revenue recognition accounting standard from the beginning of the first quarter accounting period and applied the fair value measurement accounting standard and other standards prospectively. It stated that the accounting policy changes had no effect on profit or loss or retained earnings.