Preparation for and Assessment of the Impact of the Revenue Recognition Standard
First written in FY2018. 4 of 6 entries say "Restated". Latest entry: FY2022-Q3.
64 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The application of the revenue recognition accounting standard and related standards follows the transitional treatment prescribed in the proviso to paragraph 84 of the standard. The cumulative effect of retrospective application of the new accounting policy before the beginning of the first quarter of the current fiscal year was adjusted to opening retained earnings for that quarter, and the new accounting policy was applied from that opening balance. The impact on profit or loss for the cumulative third-quarter period and on the opening balance of retained earnings was immaterial.」
The Company continued to disclose the application of the revenue recognition accounting standard and reported that its impact on profit or loss for the cumulative third-quarter period and on opening retained earnings was immaterial. - FY2022-Q2RestatedAnnual report
「The Company 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 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 impact on profit or loss for the cumulative second-quarter period and on the opening balance of retained earnings was immaterial.」
The Company continued to disclose the application of the revenue recognition accounting standard and reported that its impact on profit or loss for the cumulative second-quarter period and on opening retained earnings was immaterial. - FY2022-Q1AchievedAnnual report
「The Company 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 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 impact on profit or loss for the cumulative first-quarter period and on the opening balance of retained earnings was immaterial.」
The Company applied the revenue recognition accounting standard from the beginning of the first quarter of the current fiscal year, rather than from the beginning of the fiscal year ending March 2022 as previously planned, and disclosed that the impact on profit or loss and opening retained earnings was immaterial. - FY2020RestatedAnnual report
「Scheduled application date: the standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact was under assessment when these consolidated financial statements were prepared.」
The revenue recognition accounting standard is scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of its impact continues to be assessed. - FY2019RestatedAnnual report
「Scheduled application date: the standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact was under assessment when these consolidated financial statements were prepared.」
The revenue recognition accounting standard is scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of its impact continues to be assessed. - FY2018First statedAnnual report
「Scheduled date of application: scheduled to apply from the beginning of the fiscal year ending March 2032. The amount of the impact was under evaluation when these consolidated financial statements were prepared.」
The Company plans to apply the new revenue recognition accounting standard and related standards from the beginning of the fiscal year ending March 2032, and is evaluating the impact on the financial statements.