Preparation for Adoption of the Accounting Standard for Revenue Recognition
First written in FY2018. 3 of 5 entries say "Restated". Latest entry: FY2022-Q2.
- FY2022-Q2RestatedAnnual report
「この結果、当第２四半期連結累計期間の売上高は1,203百万円減少し、売上原価は669百万円減少し、営業利益が158百万円減少しておりますが、経常利益及び税金等調整前四半期純利益への影響はありません。」
収益認識会計基準の適用を継続し、当第2四半期累計期間における売上高・営業利益への影響額を具体的に開示している。 - FY2022-Q1AchievedAnnual report
「The Group 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 point when control of promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services.」
収益認識に関する会計基準を2021年4月1日から適用し、返品権付き販売、有償支給取引、売上割引等の収益認識方法を変更した。 - FY2020RestatedAnnual report
「(2) Scheduled adoption date The standards are scheduled to be adopted from the beginning of the fiscal year ending March 2022. (3) Impact of adoption of the accounting standards The impact was under evaluation when the consolidated financial statements were prepared.」
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
「Scheduled adoption date: from the beginning of the fiscal year ending March 2022.」
The company plans to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending March 2022 and is assessing the amount of the impact. - FY2018First statedAnnual report
「This is a comprehensive accounting standard for revenue recognition. Revenue is recognized by applying the following 5 steps: 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 obligation is satisfied. The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The Group planned to apply the revenue-recognition standard from the beginning of the fiscal year ending March 2022 and disclosed that the impact was under evaluation.