Adoption of the Revenue Recognition Accounting Standard and Recognition of Life Planning Revenue Over Time
First written in FY2022-Q1. 6 of 8 entries say "Restated". Latest entry: FY2026.
3 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「For obligations involving the continuous provision of the platform over a specified period, revenue is recognized over the platform usage period.」
The company has continued its policy of recognizing revenue from continuous platform-provision services over the usage period. - FY2026-H1RestatedAnnual report
「For obligations involving the continuous provision of the platform over a specified period, revenue is recognized over the platform usage period.」
The company has continued its policy of recognizing revenue from continuous platform-provision services over the usage period. - FY2024RestatedAnnual report
「The Group recognizes revenue from contracts with customers based on the following five-step approach. For obligations involving the continuous provision of the platform over a specified period, revenue is recognized over the platform usage period.」
Under IFRS, the company has continued its policy of organizing customer contracts using a five-step approach and recognizing revenue from continuous platform provision over the usage period. - FY2024-Q3RestatedAnnual report
「For obligations involving the continuous provision of the platform over a specified period, revenue is recognized over the platform usage period.」
The company has continued its policy under IFRS of recognizing revenue from continuous platform-provision services over the usage period. - FY2024-Q1ReframedAnnual report
「The Group recognizes revenue from contracts with customers based on the following five-step approach. For obligations involving the continuous provision of the platform over a specified period, revenue is recognized over the platform usage period.」
In addition to the previous revenue recognition approach for the life-planning business, the company organized its customer contracts under IFRS using a five-step approach and stated its policy of recognizing platform usage fees over the usage period. - FY2022RestatedAnnual report
「As a result, although revenue from services provided by the life planning business had previously been recognized at a point in time, following consideration of the identification of performance obligations and when they are satisfied, revenue from some services is now recognized over time.」
The company has continued to apply the revenue recognition accounting standard and its policy of recognizing revenue from certain life-planning services over a period of time. - FY2022-Q2RestatedAnnual report
「As a result, although revenue from services provided by the life planning business had previously been recognized at a point in time, following consideration of the identification of performance obligations and when they are satisfied, revenue from some services is now recognized over time.」
The company has continued to apply the revenue recognition accounting standard and its policy of recognizing revenue from certain life-planning services over a period of time. - FY2022-Q1First statedAnnual report
「As a result, although revenue from services provided by the life planning business had previously been recognized at a point in time, following consideration of the identification of performance obligations and when they are satisfied, revenue from some services is now recognized over time.」
Effective 1 April 2021, the company adopted the revenue recognition accounting standard and related standards, and changed the revenue recognition for certain services in the life-planning business from recognition at a point in time to recognition over a period of time.