Application of the Accounting Standard for Revenue Recognition for the Fiscal Year Ending March 2020
First written in FY2018. 4 of 6 entries say "Restated". Latest entry: FY2020.
18 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「Revenue is recognized through the following steps in accordance with IFRS 15, “Revenue from Contracts with Customers.”」
The company continues to apply and disclose revenue recognition under IFRS 15. - FY2020-Q3RestatedAnnual report
「Revenue is recognized through the following steps in accordance with IFRS 15. Step 1: Identify the contract with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when, or as, the performance obligations are satisfied」
The company continues to apply and disclose its five-step revenue recognition method under IFRS 15. - FY2020-Q2RestatedAnnual report
「Revenue is recognized through the following steps in accordance with IFRS 15. Step 1: Identify the contract with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when, or as, the performance obligations are satisfied」
The company continues to disclose its five-step revenue recognition method under IFRS 15. - FY2020-Q1ReframedAnnual report
「Revenue is recognized through the following steps in accordance with IFRS 15. Step 1: Identify the contract with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when, or as, the performance obligations are satisfied」
The company discloses the five-step revenue recognition model under IFRS 15, rather than the Japanese revenue recognition standard previously planned, and the revenue recognition framework has been reorganized in connection with the adoption of IFRS. - FY2019RestatedAnnual report
「Application is scheduled to begin from the start of the fiscal year ending March 2020. The amount of the impact is still being assessed in preparing these consolidated financial statements.」
The company continues to plan to apply the revenue recognition standard from the beginning of the fiscal year ending March 2020. - FY2018First statedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2020. The amount of its impact is being evaluated in preparing the consolidated financial statements.」
The new revenue recognition standard is scheduled to be applied from the beginning of the fiscal year ending March 2020, and the amount of its impact on the financial statements is still being assessed.