Preparing to Apply the Revenue Recognition Standard from the Fiscal Year Ending March 2022
First written in FY2018. 1 of 4 entries say "Advanced", first in FY2021. Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「この結果、当第３四半期連結累計期間の売上高及び売上原価はそれぞれ149百万円減少しております。また、利益剰余金の当期首残高に与える影響はありません。」
第1四半期から適用した収益認識会計基準について、第3四半期累計期間の売上高・売上原価への影響額を149百万円と開示している。適用方針自体に新たな変更はない。 - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition and related standards were adopted from the beginning of the first quarter consolidated accounting period. Revenue is recognized at the point when control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange.」
2022年3月期からの適用予定としていた収益認識会計基準を当第1四半期連結会計期間の期首から実際に適用した。一部の代理人取引について純額で収益認識する方法へ変更し、売上高・売上原価はそれぞれ13百万円減少した。 - FY2021AdvancedAnnual report
「The impact of applying the Accounting Standard for Revenue Recognition and other related standards on the consolidated financial statements is immaterial.」
2022年3月期首からの収益認識基準適用予定を継続し、影響額については軽微との評価を示した。 - 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 amount of the impact is currently being assessed in preparing the consolidated financial statements.」
The Company first disclosed plans to apply the new revenue recognition standard from the fiscal year ending March 2022 and stated that the impact on the financial statements was being assessed.