Application of the Accounting Standard for Revenue Recognition
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022.
91 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The company applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and related standards from the beginning 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.」
The company applied the revenue recognition accounting standard from the beginning of the fiscal year and continued to recognize revenue based on the degree of satisfaction of performance obligations. The impact on the financial statements was considered immaterial. - FY2022-Q3RestatedAnnual report
「The company has applied 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 consolidated fiscal year. Accordingly, the key management indicators for the nine months and the third quarter of the current consolidated fiscal year reflect application of those accounting standards.」
It was reaffirmed that the indicators following application of the revenue recognition accounting standard from the beginning of the fiscal year continue to be used. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) 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 applied the revenue recognition accounting standard and related standards from the beginning of the first quarter of the current consolidated fiscal year, changing its accounting policy to recognize revenue based on when performance obligations are satisfied and the progress toward satisfaction. The impact was considered immaterial.