Adoption of Revenue Recognition Accounting Standards
First written in FY2022-Q1. 4 of 5 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2020: 1 of 11 companies on the "Worse" side.
94 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The Accounting Standard for Revenue Recognition and related standards have been applied from the beginning of the current consolidated fiscal year. Accordingly, revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」
Continues to disclose the application of the Revenue Recognition Accounting Standard and other relevant standards in the annual results. - FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition and related standards have been applied from the beginning of the current consolidated fiscal year. Accordingly, revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」
Confirmed the application of the Revenue Recognition Accounting Standard and other relevant standards in the annual results, and described the impact on the consolidated financial statements as immaterial. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other relevant standards were applied from the beginning of the first quarter of the current fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」
Continues to disclose the accounting policy of applying the Revenue Recognition Accounting Standard and other relevant standards from the beginning of the first quarter of the current fiscal year. The impact on the financial statements is described as immaterial. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other relevant standards were applied from the beginning of the interim consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」
Continues to disclose the accounting policy of applying the Revenue Recognition Accounting Standard and other relevant standards from the beginning of the interim consolidated accounting period. The impact on the financial statements is described as immaterial. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other relevant standards were applied from the beginning of the first quarter of the current fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer. The application of the Revenue Recognition Accounting Standard and other relevant standards follows the transitional treatment prescribed in the proviso to paragraph 84 of the Revenue Recognition Accounting Standard. The impact on the consolidated financial statements for the first quarter of the current fiscal year is immaterial.」
Applied the Revenue Recognition Accounting Standard and other relevant standards from the beginning of the first quarter of the current fiscal year and changed the accounting policy to recognize revenue when control is transferred to the customer. The impact on the financial statements was described as immaterial.