Planned Adoption of the Accounting Standard for Revenue Recognition in the Fiscal Year Ending September 2022
First written in FY2019. 5 of 7 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「As a result, net sales for the current consolidated fiscal year increased by ¥182.169 million. In addition, the opening balance of retained earnings increased by ¥38.314 million.」
The impact of continued application of the revenue recognition accounting standards and other standards for the full fiscal year, which increased net sales by ¥182.169 million and the opening balance of retained earnings by ¥38.314 million, has been disclosed. - FY2022-Q3RestatedAnnual report
「As a result, net sales for the cumulative third quarter of the current consolidated fiscal year increased by ¥142.287 million. In addition, the opening balance of retained earnings increased by ¥38.314 million.」
The impact of continued application of the revenue recognition accounting standards and other standards, which increased net sales for the cumulative third quarter by ¥142.287 million and the opening balance of retained earnings by ¥38.314 million, has been disclosed. - FY2022-Q2RestatedAnnual report
「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 were applied 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. As a result, net sales for the cumulative second quarter of the current consolidated fiscal year increased by ¥76.768 million. In addition, the opening balance of retained earnings increased by ¥38.314 million.」
The impact of continued application of the revenue recognition accounting standards and other standards, which increased net sales for the cumulative second quarter by ¥76.768 million and the opening balance of retained earnings by ¥38.314 million, has been disclosed. - FY2022-Q1AchievedAnnual report
「From the beginning of the first quarter of the current consolidated fiscal year, we have applied the Accounting Standard for Revenue Recognition and related standards, and recognize revenue at the amount expected to be received in exchange for goods or services when control of the promised goods or services transfers to the customer.」
The accounting standards relating to revenue recognition and other standards that had been scheduled for application from the beginning of FY2022/9 were applied from the beginning of the first quarter of the current consolidated fiscal year. As a result, net sales increased by ¥25.848 million and the opening balance of retained earnings increased by ¥38.314 million. - FY2021RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending September 2022.」
The accounting standards relating to revenue recognition and other standards are scheduled to be applied from the beginning of FY2022/9, and the amount of the impact continues to be assessed. - FY2020RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending September 2022.」
The Accounting Standard for Revenue Recognition and its implementation guidance are scheduled to be applied from the beginning of FY2022/9, and the amount of the impact continues to be assessed. - FY2019First statedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending September 2022.」
The Accounting Standard for Revenue Recognition and its implementation guidance are scheduled to be applied from the beginning of FY2022/9, and the amount of the impact on the consolidated financial statements is currently being assessed.