Application of the Accounting Standard for Revenue Recognition in the Fiscal Year Ending March 2022
First written in FY2018. 1 of 3 entries say "Reframed", first in FY2020. Latest entry: FY2022-Q1.
25 other companies' latest entry also says "Achieved".
- FY2022-Q1AchievedAnnual report
「For transactions within the scope of IFRS 15, Revenue from Contracts with Customers, our group recognizes revenue, unless otherwise prescribed by another standard, at an amount reflecting the consideration to which we expect to be entitled in exchange for transferring goods or services to customers, based on the following steps.」
The accounting standard for revenue recognition has been applied through the five-step revenue recognition model under IFRS 15. - FY2020ReframedAnnual report
「As our group plans to voluntarily adopt International Financial Reporting Standards (IFRS) from the first quarter of the fiscal year ending March 2022, we have not assessed the impact of applying these accounting standards on the consolidated financial statements.」
The planned application of the revenue recognition standard from the fiscal year ending March 2022 has been presented on the premise of voluntary IFRS adoption. - FY2018First statedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The Company disclosed plans to adopt the revenue recognition standard and related standards from the beginning of the fiscal year ending March 2022.