Change in Revenue Recognition Method Due to the Application of the Revenue Recognition Accounting Standard and Other Standards
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022.
91 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The revenue recognition accounting standards and related standards were applied from the beginning of the current 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.」
収益認識会計基準等の適用を通期でも継続し、経常収益121百万円減少、経常費用90百万円減少、経常利益30百万円減少の影響を開示した。 - FY2022-Q3RestatedAnnual report
「The application of the revenue recognition accounting standard and related guidance follows the transitional treatment specified in the proviso to Paragraph 84 of the revenue recognition accounting standard. The cumulative effect of retrospectively applying the new accounting policy to periods before the beginning of the first quarter of the current consolidated fiscal year was added to or deducted from retained earnings at the beginning of that quarter, and the new accounting policy was applied from that opening balance.」
収益認識会計基準等の適用を継続しており、第3四半期累計期間では経常収益44百万円減少、経常費用47百万円減少、経常利益3百万円増加となった。 - FY2022-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition and other standards from the beginning of the first quarter and now recognizes revenue when control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange for those goods or services.」
収益認識会計基準等を2021年4月1日から適用し、債券の事務受託手数料・クレジットカード年会費等を経過期間に基づき認識する方法へ変更した。ポイント利用見込額は役務取引等収益から控除する方法へ変更し、経常収益は5百万円減少、経常費用は13百万円減少、経常利益は7百万円増加した。