Preparing to adopt the revenue recognition accounting standard
First written in FY2018. 2 of 4 entries say "Restated". Latest entry: FY2023.
- FY2023RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other relevant standards have been applied from the beginning of the 62nd fiscal year. Accordingly, the key management indicators and other measures for the 62nd fiscal year and subsequent periods reflect application of those standards.」
収益認識会計基準を第62期の期首から適用した状態を継続している。 - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Accounting Standard”) and other standards were adopted from the beginning of the current first quarter consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services is transferred to the customer.」
2020年3月期から準備していた収益認識会計基準等を、当第1四半期連結会計期間の期首から適用している。累積的影響額はないとしている。 - FY2019RestatedAnnual report
「The “Accounting Standard for Revenue Recognition” (Accounting Standard No. 29, 30 March 2018) and the “Implementation Guidance on Accounting Standard for Revenue Recognition” (Accounting Standards Implementation Guidance No. 30, 30 March 2018) were scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company continues to maintain its policy of applying the accounting standard for revenue recognition from the beginning of the fiscal year ending March 2022. - FY2018First statedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 30 March 2018) and the Implementation Guidance on the Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Guidance No. 30, 30 March 2018) are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
収益認識に関する新会計基準および適用指針について、平成34年3月期の期首から適用予定であることを初めて記載している。