Application of the Accounting Standard for Revenue Recognition and Related Standards
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
25 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement 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 revenue recognition accounting standard and related standards applied from the beginning of the first quarter consolidated accounting period continue to be applied in the third quarter. The impact on the quarterly consolidated financial statements was immaterial, and there was no impact on the opening balance of retained earnings. - FY2022-Q2RestatedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement 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 revenue recognition accounting standard and related standards applied from the beginning of the first quarter consolidated accounting period continue to be applied in the first half. The impact on the quarterly consolidated financial statements was immaterial, and there was no impact on the opening balance of retained earnings. - FY2022-Q1First statedAnnual report
「From the beginning of the first quarter, we adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards. 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 revenue recognition accounting standard and related standards from the beginning of the first quarter consolidated accounting period and changed its revenue recognition methods for transactions involving supplied materials and domestic sales. It states that there was no impact on the financial statements or the opening balance of retained earnings.