Planned application of the Revenue Recognition Accounting Standard for the fiscal year ending February 2023
First written in FY2019. 1 of 6 entries say "Restated". Latest entry: FY2023.
- FY2023Disclosure of the full-year impact of applicationAnnual report
「As a result, operating revenue for the current consolidated fiscal year decreased by ¥23,962 million, operating profit increased by ¥1 million, and ordinary profit and profit before income taxes increased by ¥37 million each.」
The company discloses the full-year impact of applying the Accounting Standard for Revenue Recognition as a ¥23,962 million decrease in operating revenue, a ¥1 million increase in operating profit and ¥37 million increases in ordinary profit and other measures. - FY2023-Q3Update to the cumulative impact of applying the Accounting Standard for Revenue RecognitionAnnual report
「As a result, operating revenue for the nine months ended the current third quarter decreased by ¥18,102 million, while operating profit, ordinary profit and profit before income taxes for the quarter increased by ¥47 million each.」
The company discloses that the impact of applying the Accounting Standard for Revenue Recognition and related standards was a ¥18,102 million decrease in operating revenue and ¥47 million increases in operating profit, ordinary profit and profit before income taxes, respectively. - FY2023-Q2Disclosure of the impact of adoptionAnnual report
「As a result, operating revenue for the six months ended the current second quarter decreased by ¥12,286 million, while operating profit, ordinary profit and profit before income taxes for the quarter increased by ¥36 million each.」
The company specifically discloses the decrease in operating revenue and increases in operating profit and other measures resulting from the application of the Accounting Standard for Revenue Recognition. It also explains changes in the recognition method for agency transactions and its own points program. - FY2023-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year」
The company actually applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the current first quarter consolidated accounting period, rather than from the beginning of the fiscal year ending February 2023 as previously scheduled. - FY2022RestatedAnnual report
「"Accounting Standard for Revenue Recognition" (ASBJ Statement No. 29, 31 March 2020) (2) Scheduled date of application: The standard is scheduled to be applied from the beginning of the fiscal year ending February 2023.」
The company is reconfirming its plan to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending February 2023. - FY2019First statedAnnual report
「• "Accounting Standard for Revenue Recognition" (ASBJ Statement No. 29, 30 March 2018) (2) Scheduled date of application: The standard is scheduled to be applied from the beginning of the fiscal year ending February 2023.」
The company describes for the first time its plan to apply the Accounting Standard for Revenue Recognition and its implementation guidance from the beginning of the fiscal year ending February 2023.