Application of the revenue recognition standard and revenue recognition when control transfers to customers
First written in FY2022-Q2. 2 of 4 entries say "Restated". Latest entry: FY2026-H1.
No other company in this theme has enough history to compare yet.
- FY2026-H1Change in the method of recognizing revenue from trust-related servicesAnnual report
「Beginning with the current interim consolidated accounting period, the company changed its method of recognizing revenue from trust-related services and has also presented the figures for the previous interim consolidated accounting period using the revised method.」
Although no material change in the policy for applying the Revenue Recognition Standard has been indicated, the company changed its method of recognizing revenue from trust-related services and has presented the figures for the same period of the previous year using the revised method. - FY2022RestatedAnnual report
「The company has 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 relevant standards from the beginning of the current consolidated fiscal year. 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 continues to apply the accounting policy of adopting the Revenue Recognition Standard from the beginning of fiscal 2021. - FY2022-Q3RestatedAnnual report
「The Company applied the “Accounting Standard for Revenue Recognition” (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards from the beginning of the first quarter of the consolidated fiscal year. 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 is transferred to the customer.」
The company continues to plan to apply the Accounting Standard for Revenue Recognition from the beginning of the first quarter of the consolidated fiscal year. - FY2022-Q2First statedAnnual report
「The company has 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 relevant standards from the beginning of the current interim consolidated 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 Standard and other relevant standards from the beginning of the current interim consolidated accounting period and presented a revenue recognition policy based on the point at which control of goods or services transfers to customers.