Future Application of the Accounting Standard for Revenue Recognition
First written in FY2018. 6 of 9 entries say "Restated". Latest entry: FY2025.
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- FY2025RestatedAnnual report
「The delivery of products and the provision of product warranties are identified as separate performance obligations.」
Following the application of the revenue recognition standards, the accounting treatment of recognizing product sales and product warranties as separate performance obligations has continued. - FY2023RestatedAnnual report
「The delivery of products and the provision of product warranties are identified as separate performance obligations.」
Following the application of the revenue recognition standards, the accounting treatment of recognizing product sales and product warranties as separate performance obligations has continued. - FY2022-Q3RestatedAnnual report
「As a result, the opening balance of retained earnings decreased by ¥1.956 million. The impact on profit or loss for the cumulative third-quarter period was immaterial.」
Following the application of the accounting standards for revenue recognition, the opening balance of retained earnings decreased by ¥1.956 million, and the impact on profit or loss for the cumulative third-quarter period was described as immaterial. - FY2022-Q2Impact of adoption quantifiedAnnual report
「As a result, the opening balance of retained earnings decreased by ¥1.956 million. The impact on profit or loss for the cumulative second-quarter period was immaterial.」
The Company disclosed that, following the application of the accounting standards for revenue recognition, the opening balance of retained earnings decreased by ¥1.956 million and the impact on profit or loss for the cumulative second-quarter period was immaterial. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and related standards were applied from the beginning of the first quarter. Revenue is recognized at the point when control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange for those goods or services. Accordingly, product sales and product warranties provided to customers for a specified period after the sale of the products were identified as separate performance obligations, and the method of recognizing revenue was changed so that revenue is recognized when each performance obligation is satisfied.」
The accounting standards for revenue recognition and related standards were applied from the beginning of the first quarter of the fiscal year ending March 2022, and the method of recognizing revenue was changed to treat product sales and product warranties as separate performance obligations. - FY2021RestatedAnnual report
「They will be applied from the beginning of the fiscal year ending March 2022. The impact on the financial statements of applying the accounting standards for revenue recognition and related standards is currently being evaluated.」
The Accounting Standard for Revenue Recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022, and the amount of its impact continues to be assessed. - FY2020RestatedAnnual report
「The amendments will be applied from the beginning of the fiscal year ending March 2022. The impact on the financial statements of applying the Accounting Standard for Revenue Recognition and related standards is currently being assessed.」
The Accounting Standard for Revenue Recognition is scheduled to be applied from the beginning of the fiscal year ending March 2022, and the impact continues to be assessed. - FY2019RestatedAnnual report
「They will be applied from the beginning of the fiscal year ending March 2022. The impact on the financial statements of applying the accounting standards for revenue recognition and related standards is currently being evaluated.」
The accounting standards for revenue recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the impact on the financial statements continues to be evaluated. - FY2018First statedAnnual report
「The amount of the impact on the financial statements from applying the Accounting Standard for Revenue Recognition and related standards is currently being assessed.」
The accounting standards for revenue recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, and the impact on the financial statements is currently being evaluated.