Application of the Accounting Standard for Revenue Recognition for the Fiscal Year Ending March 2022
First written in FY2019. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
66 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The company applied the "Accounting Standard for Revenue Recognition" (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter 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 is transferred to the customer. As a result, for the cumulative third-quarter period of the current consolidated fiscal year, net sales decreased by ¥1,183.672 million, cost of sales decreased by ¥582.941 million, and selling, general and administrative expenses decreased by ¥560.498 million, resulting in a ¥40.232 million decrease in operating income.」
The company disclosed the specific impact on the cumulative period of the current quarter of applying the revenue recognition accounting standard from 1 April 2021. - FY2022-Q1AchievedAnnual report
「We adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year and began recognizing revenue 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 Accounting Standard for Revenue Recognition and related standards, originally planned for application from FY2019 onward, were applied from 1 April 2021. - FY2020RestatedAnnual report
「We will apply it from the beginning of the fiscal year ending March 2022.」
The company continues to plan to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending March 2022. - FY2019First statedAnnual report
「We will apply it from the beginning of the fiscal year ending March 2022.」
The company indicated a plan to apply the Accounting Standard for Revenue Recognition and related implementation guidance from the beginning of the fiscal year ending March 2022. The amount of the impact on the consolidated financial statements was stated to be under assessment.