Application of the Revenue Recognition Accounting Standard and Related Standards
First written in FY2022-Q1. 5 of 6 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 1 of 11 companies on the "Worse" side.
92 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual 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 58th fiscal year. Accordingly, the key management indicators and other measures for the 58th fiscal year and subsequent periods reflect application of these accounting standards.」
The notes to the key management indicators continue to disclose that the accounting standards for revenue recognition and related standards have been applied from the beginning of the 58th fiscal year. - FY2024RestatedAnnual 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 58th fiscal year. Accordingly, the key management indicators and other measures for the 58th fiscal year and subsequent periods reflect application of these accounting standards.」
The notes to the key management indicators continue to disclose that the accounting standards for revenue recognition and related standards have been applied from the beginning of the 58th fiscal year. - FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the 58th fiscal year. Accordingly, the key management indicators for the 58th fiscal year are based on the application of these accounting standards and related standards.」
It continues to disclose that the accounting standards for revenue recognition and related standards have been applied from the beginning of the 58th fiscal year. - FY2022-Q3RestatedAnnual report
「There is no impact on the quarterly financial statements from the application of the accounting standards for revenue recognition and related standards.」
It states that the accounting standards for revenue recognition and related standards applied from the beginning of the first quarter accounting period had no impact on the financial statements for the nine months ended the third quarter. - FY2022-Q2RestatedAnnual report
「There is no impact on the quarterly financial statements from the application of the accounting standards for revenue recognition and related standards.」
It states that the accounting standards for revenue recognition and related standards applied from the beginning of the first quarter accounting period had no impact on the financial statements for the six months ended the second quarter. - FY2022-Q1First statedAnnual report
「The company has applied the “Revenue Recognition Accounting Standard” (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and related standards from the beginning of the first quarter accounting period. Revenue is recognized at the point when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services. The application of the Revenue Recognition Accounting Standard and related standards had no impact on the quarterly financial statements.」
From the beginning of the first quarter accounting period, the company applied the Revenue Recognition Accounting Standard and related standards and introduced an accounting policy of recognizing revenue when control is transferred to the customer. The company states that this had no impact on the quarterly financial statements.