Future Application of Tax Effect Accounting and Revenue Recognition Standards
First written in FY2018. 3 of 6 entries say "Restated". Latest entry: FY2022-Q1.
12 other companies' latest entry also says "Achieved".
- FY2022-Q1AchievedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (Accounting Standard 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 transfers to the customer.」
The company applied the accounting standard related to revenue recognition 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 scheduled. - FY2021RestatedAnnual report
「The Accounting Standard for Revenue Recognition and related standards will be applied from the beginning of the fiscal year ending March 2022.」
The company continues to plan to apply the accounting standard related to revenue recognition from the beginning of the fiscal year ending March 2022. - FY2019RestatedAnnual report
「The Accounting Standard for Revenue Recognition and related standards will be applied from the beginning of the fiscal year ending March 2022.」
The company continues to plan to apply the revenue recognition standard from the beginning of the fiscal year ending March 2022. - FY2019-Q2RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current fiscal year.」
The company confirmed in the second quarter that it had applied the amendments related to tax-effect accounting, which had been scheduled for adoption in the previous fiscal year, from the beginning of the first quarter of the current fiscal year. - FY2019-Q1AdvancedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current fiscal year.」
The company applied the amendments related to tax-effect accounting, which had been scheduled for future adoption in the previous fiscal year, from the beginning of the first quarter of the current fiscal year. - FY2018First statedAnnual report
「The implementation guidance for the accounting standard for tax-effect accounting and other related guidance will be applied from the beginning of the fiscal year ending March 2019.」
The document states that the revised guidance related to tax-effect accounting was scheduled to be applied from the fiscal year ending March 2019, and the accounting standards related to revenue recognition from the fiscal year ending March 2022.