Application of the Revenue Recognition Standard from the Fiscal Year Ending March 2022
First written in FY2020. 4 of 6 entries say "Restated". Latest entry: FY2022.
17 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition and other standards from the beginning of the fiscal year」
The Company disclosed that it applied the Revenue Recognition Standard from the beginning of the fiscal year and stated that there was no impact on profit or loss or retained earnings at the beginning of the fiscal year. - FY2022-Q3RestatedAnnual report
「The revenue recognition accounting standard was applied in accordance with the transitional treatment prescribed in the proviso to Paragraph 84 of the standard. The cumulative effect of retrospectively applying the new accounting policy before the beginning of the first quarter was added to or deducted from retained earnings at the beginning of the first quarter, and the new accounting policy was applied from that opening balance.」
The Company has applied the Revenue Recognition Standard from the beginning of the first quarter accounting period and continues to disclose that there was no impact on profit or loss for the cumulative third quarter period or the opening balance of retained earnings. - FY2022-Q2RestatedAnnual report
「The revenue recognition accounting standard was applied in accordance with the transitional treatment prescribed in the proviso to Paragraph 84 of the standard. The cumulative effect of retrospectively applying the new accounting policy before the beginning of the first quarter was added to or deducted from retained earnings at the beginning of the first quarter, and the new accounting policy was applied from that opening balance.」
The Company continues to disclose that it has applied the Revenue Recognition Standard from the beginning of the first quarter accounting period, with no impact on profit or loss for the cumulative second quarter period or retained earnings at the beginning of the fiscal year. - FY2022-Q1AchievedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards from the beginning of the first quarter accounting period」
The Company applied the previously planned Revenue Recognition Standard from 1 April 2021. The application had no impact on profit or loss for the first quarter or retained earnings at the beginning of the fiscal year. - FY2021RestatedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The Company plans to apply the revenue recognition standard from the beginning of the fiscal year ending March 2022 and continues to evaluate the impact on the financial statements. - FY2020First statedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The Company has indicated the timing of adoption of accounting standards and other guidance on revenue recognition, while stating that the impact on the financial statements is under evaluation.