Adoption of Accounting Standards for Revenue Recognition
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2025.
19 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 other related standards from the beginning of the 25th fiscal year. Accordingly, the key management indicators and other metrics for the 25th fiscal year and subsequent fiscal years reflect application of those accounting standards.」
Reconfirms that the Revenue Recognition Accounting Standard and related standards have been applied from the beginning of the 25th fiscal year. - FY2022RestatedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 26 March 2021) from the beginning 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.」
Reconfirms the policy of applying the Revenue Recognition Accounting Standard from the beginning of the current fiscal year and recognizing revenue when control is transferred. - FY2022-Q3RestatedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 26 March 2021) from the beginning of the first quarter. 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.」
Reconfirms the application of the Revenue Recognition Accounting Standard from the beginning of the first quarter and the policy of recognizing revenue when control is transferred to the customer. - FY2022-Q2RestatedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 26 March 2021) from the beginning of the first quarter. 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.」
Reconfirms the application of the Revenue Recognition Accounting Standard from the beginning of the first quarter and the policy of recognizing revenue when control is transferred to the customer. - FY2022-Q1First statedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020, hereinafter the “Revenue Recognition Accounting Standard”) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 26 March 2021) 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 Company has changed its revenue recognition method from the beginning of the first quarter of the current fiscal year, including its treatment of consideration payable to customers, returns, sales discounts and points issued by other companies.