Adoption of the revenue recognition standard
First written in FY2022-Q1. 3 of 5 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2020: 1 of 11 companies on the "Worse" side.
94 other companies' latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers」
The Company continues to disclose the disaggregation of revenue in accordance with the Revenue Recognition Accounting Standard. - FY2024-Q1RestatedAnnual report
「Information disaggregating revenue arising from contracts with customers」
The Company continues to disclose the disaggregation of revenue from contracts with customers in accordance with the Revenue Recognition Accounting Standard. - FY2023RestatedAnnual report
「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.」
Revenue continues to be recognized when control is transferred to the customer, in accordance with the Revenue Recognition Accounting Standard. - FY2022-Q3AdvancedAnnual report
「Information disaggregating revenue arising from contracts with customers」
Following the application of the Revenue Recognition Accounting Standard, ordinary revenue arising from contracts with customers was disaggregated and disclosed by banking operations, leasing operations and other operations. - FY2022-Q1First statedAnnual report
「The "Accounting Standard for Revenue Recognition" (ASBJ Statement No. 29, 31 March 2020, hereinafter the "Revenue Recognition Accounting Standard") and related standards were applied from the beginning of the current first quarter of the consolidated 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. This had no impact on the consolidated financial statements for the current first quarter.」
The Revenue Recognition Accounting Standard and related standards were applied from the beginning of the current first quarter of the consolidated fiscal year, changing the accounting policy to recognize revenue when control of goods or services is transferred to the customer. The disclosure states that there was no impact on the financial statements.