Application of the Revenue Recognition Accounting Standard for the fiscal year ending June 2022
First written in FY2018. 4 of 7 entries say "Restated". Latest entry: FY2022.
- FY2022Full-Year Impact DisclosedAnnual report
「As a result, net sales for the period decreased by ¥64.131 million, but there was no impact on operating income, ordinary income or profit before income taxes.」
The company disclosed that, on a full-year basis following the application of the revenue recognition accounting standards and related standards, net sales decreased by ¥64.131 million, with no impact on operating income, ordinary income or profit before income taxes. - FY2022-Q3RestatedAnnual report
「As a result, revenue for the cumulative third-quarter period decreased by ¥26,211 thousand, but there was no impact on operating profit, ordinary profit or profit before income taxes for the quarter.」
The Company disclosed that applying the revenue recognition accounting standard and other requirements reduced revenue for the cumulative third-quarter period by ¥26,211 thousand, but had no impact on operating profit, ordinary profit or profit before income taxes for the quarter. - FY2022-Q2RestatedAnnual report
「From the beginning of the first quarter accounting period, we adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards. 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 has reaffirmed that the revenue recognition accounting standard and other requirements have been applied from the beginning of the first quarter. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other requirements have been applied from the beginning of the current first quarter. …As a result, revenue for the cumulative first-quarter period decreased by ¥26,211 thousand, but there was no impact on operating profit, ordinary profit or profit before income taxes for the quarter.」
The Company applied the revenue recognition accounting standard and other requirements from the beginning of the fiscal year ending June 2022 as scheduled, disclosing the impact on revenue and the absence of any impact on profit. - FY2021RestatedAnnual report
「2. Scheduled application date The standards will be applied from the beginning of the fiscal year ending June 2022. 3. Impact of applying the relevant accounting standards and other requirements The impact on the financial statements of applying the Accounting Standard for Revenue Recognition and other requirements is currently being assessed.」
The Company plans to apply the revenue recognition accounting standard from the beginning of the fiscal year ending June 2022 and continues to assess the impact. - FY2019RestatedAnnual report
「2. Scheduled application date The standards will be applied from the beginning of the fiscal year ending June 2022. 3. Impact of applying the relevant accounting standards and other requirements The impact on the financial statements of applying the Accounting Standard for Revenue Recognition and other requirements is currently being assessed.」
The Company plans to apply the revenue recognition accounting standard from the beginning of the fiscal year ending June 2022 and continues to assess the impact. - FY2018First statedAnnual report
「2. Scheduled application date The standards will be applied from the beginning of the fiscal year ending June 2022. 3. Impact of applying the relevant accounting standards and other requirements The impact on the financial statements of applying the Accounting Standard for Revenue Recognition and other requirements is currently being assessed.」
The Company plans to apply the Accounting Standard for Revenue Recognition and other requirements from the beginning of the fiscal year ending June 2022, and is currently assessing the impact on the financial statements.