Application of the Accounting Standard for Revenue Recognition and Related Standards
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
35 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「As a result, net sales and cost of sales for the cumulative third quarter of the current consolidated fiscal year each decreased by ¥168 million. The opening balance of retained earnings increased by ¥10 million.」
The Revenue Recognition Standard and other standards applied from the first quarter continued to be applied, and net sales and cost of sales for the cumulative third quarter each decreased by ¥168 million. - FY2022-Q2RestatedAnnual report
「As a result, net sales and cost of sales for the cumulative second quarter of the current consolidated fiscal year each decreased by ¥119 million. The opening balance of retained earnings increased by ¥10 million.」
The Revenue Recognition Standard and other standards applied from the first quarter continued to be applied, and net sales and cost of sales for the cumulative second quarter each decreased by ¥119 million. - FY2022-Q1First statedAnnual report
「We have applied the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, revenue is recognised 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 Revenue Recognition Standard and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year, changing the revenue recognition methods for transactions involving customer-supplied materials and exports of semi-finished products. Net sales and cost of sales each decreased by ¥55 million.