Future Application of the Accounting Standard for Revenue Recognition
First written in FY2018. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The application of the revenue recognition accounting standard and related standards reduced revenue by ¥16.49 billion.」
The impact of the applied revenue recognition accounting standard was disclosed, with revenue reduced by ¥16.49 billion for the first 3 quarters. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year」
The company applied the revenue recognition accounting standard, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter of the current consolidated fiscal year. Net presentation of transactions involving materials provided for a consideration reduced revenue and cost of revenue by ¥5.678 billion each. - FY2020RestatedAnnual report
「The Accounting Standard for Revenue Recognition and the Implementation Guidance on the Accounting Standard for Revenue Recognition are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The planned timing for applying the revenue recognition standard continues to be stated as the beginning of the fiscal year ending March 2022. - FY2018First statedAnnual report
「The Accounting Standard for Revenue Recognition and the Implementation Guidance on Accounting Standard for Revenue Recognition are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company states that it plans to apply the new revenue recognition accounting standard from the beginning of the fiscal year ending March 2022 and that the amount of the impact is under assessment.