Preparation for Adoption of the Accounting Standard for Revenue Recognition
First written in FY2020-Q1. 3 of 5 entries say "Restated". Latest entry: FY2024-Q1.
64 other companies' latest entry also says "Restated".
- FY2024-Q1RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the first-quarter accounting period.」
The company continues to apply the Accounting Standard for Revenue Recognition from the beginning of the first quarter of the fiscal year. - FY2023-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the first-quarter accounting period.」
The company continues to apply the Accounting Standard for Revenue Recognition from the beginning of the first quarter of the fiscal year. - FY2023-Q1AchievedAnnual report
「The company has adopted the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter accounting period.」
The company applied the Accounting Standard for Revenue Recognition, which had been scheduled for application from the beginning of the fiscal year ending February 2023, from the beginning of the first quarter of the current fiscal year. Regarding points issued by the company, it changed from recording them as selling, general and administrative expenses to allocating them as performance obligations and recognizing revenue when they are redeemed. - FY2020-Q2RestatedAnnual report
「② Scheduled date of application The standard is scheduled to be applied from the beginning of the fiscal year ending February 2023. ③ Impact of applying the accounting standard and related requirements The amount of the impact was being evaluated when these financial statements were prepared.」
The company continues to disclose that it plans to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending February 2023 and is assessing the impact. - FY2020-Q1First statedAnnual report
「Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 30 March 2018) ③ Impact of applying the accounting standard and related requirements The amount of the impact was being evaluated when these financial statements were prepared. ② Scheduled date of application The standard is scheduled to be applied from the beginning of the fiscal year ending February 2023.」
The company disclosed for the first time that it planned to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending February 2023 and was evaluating the impact on its financial statements.