Adoption of the Revenue Recognition Accounting Standard in the Fiscal Year Ending March 2022
First written in FY2018. 1 of 6 entries say "Advanced", first in FY2021. Latest entry: FY2022.
- FY2022Full-Year Impact of the Revenue Recognition Standard FinalizedAnnual report
「Compared with the previous accounting treatment, net sales for the consolidated fiscal year under review decreased by ¥1,841,701 thousand and cost of sales decreased by ¥1,852,834 thousand. Operating income, ordinary income, and income before income taxes each increased by ¥11,132 thousand.」
The full-year effects of applying the revenue recognition standard from the beginning of the fiscal year ending March 2022 were stated definitively for net sales, cost of sales, and profit. - FY2022-Q3Cumulative impact of the revenue recognition accounting standard increasedAnnual report
「この結果、従前の会計処理と比較して、当第３四半期連結累計期間の売上高は2,221,668千円減少し、売上原価は2,003,760千円減少しております。営業損失、経常損失及び税金等調整前四半期純損失はそれぞれ217,908千円増加しております。」
2022年3月期首から適用した収益認識会計基準について、第3四半期累計の影響額が売上高22億21百万円減少、営業損失等2億17百万円増加として具体化された。 - FY2022-Q2RestatedAnnual report
「この結果、従前の会計処理と比較して、当第２四半期連結累計期間の売上高は1,301,494千円減少し、売上原価は1,108,500千円減少しております。営業損失、経常損失及び税金等調整前四半期純損失はそれぞれ192,993千円増加しております。また、仕掛品は108,815千円減少し、流動資産その他は108,815千円増加しています。さらに、利益剰余金の当期首残高は10,281千円減少しております。」
2022年3月期首から適用した収益認識会計基準について、第2四半期累計での影響額が具体化された。売上高は13億149万4千円、営業損失等は1億9,299万3千円、それぞれ従来処理より減少・拡大した。 - FY2022-Q1AchievedAnnual report
「We have applied the Accounting Standard for Revenue Recognition and other relevant standards from the beginning of the first quarter of the current fiscal year. Key management indicators for the six months ended 30 June reflect application of these standards.」
2022年3月期首からの適用予定だった収益認識会計基準を実際に適用した。有償受給取引は純額認識、取付工事を伴う一部製品は検収時認識へ変更され、売上高は664,420千円減少、営業損失等は93,968千円増加し、利益剰余金期首残高は10,281千円減少した。 - FY2021AdvancedAnnual report
「The application of the revenue recognition standard and related guidance is expected to reduce the opening balance of retained earnings by ¥15,531 thousand through the reflection of the cumulative effect in net assets at the beginning of the next consolidated fiscal year.」
The expected impact of applying the revenue recognition standard from the beginning of the fiscal year ending March 2022 was quantified as a ¥15,531 thousand reduction in opening retained earnings. - FY2018First statedAnnual report
「We will apply it from the beginning of the fiscal year ending March 2022.」
The Company planned to apply the revenue recognition standard and implementation guidance from the beginning of the fiscal year ending March 2022 and stated that the impact was still being assessed.