Future Application of the Accounting Standard for Revenue Recognition
First written in FY2018. 2 of 5 entries say "Restated". Latest entry: FY2022-Q3.
67 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied since the first quarter of the current consolidated accounting period.」
The company continued to state that it had applied the accounting standards and related guidance for revenue recognition from the beginning of the first quarter of the current consolidated fiscal year. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards have been applied since the first quarter of the current consolidated accounting period.」
The company continued to state that it had applied the accounting standards and related guidance for revenue recognition from the beginning of the first quarter of the current consolidated fiscal year. As a result of the application, revenue for the cumulative second quarter period decreased by ¥7 million. - 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 company applied the accounting standards and related guidance for revenue recognition from the beginning of the first quarter of the current consolidated fiscal year, which had been scheduled for application and under impact assessment through the previous fiscal year. The disclosure also describes net presentation for transactions as an agent and the allocation of maintenance service revenue over the service period. - FY2020ReframedAnnual report
「The amount of the impact on the consolidated financial statements from applying the Accounting Standard for Revenue Recognition and related guidance is currently under assessment.」
The new revenue recognition standards and related guidance were updated, with application scheduled from the beginning of the fiscal year ending March 2022, and the impact continued to be assessed. - FY2018First statedAnnual report
「Scheduled date of adoption of the Accounting Standard for Revenue Recognition and other related standards The standards will be adopted from the beginning of the fiscal year ending March 2022. The impact of adopting the Accounting Standard for Revenue Recognition and other related standards on the consolidated financial statements is currently under assessment.」
The company stated that it planned to apply the Accounting Standard for Revenue Recognition and its implementation guidance from the beginning of the fiscal year ending March 2022, and that the impact on the financial statements was still being assessed.