Application of the Revenue Recognition Standard
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
13 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Standard") and related standards were applied from the beginning of the first quarter 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.」
The revenue recognition accounting standard applied from the beginning of the first-quarter consolidated accounting period continues to be applied as the accounting policy for the third quarter. The impact on profit or loss was immaterial, with no impact on the opening balance of retained earnings. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Standard") and related standards were applied from the beginning of the first quarter 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.」
The revenue recognition accounting standard applied from the first quarter has been reconfirmed as the accounting policy for the second quarter. The impact on profit or loss for the cumulative period was immaterial, with no impact on opening retained earnings. - FY2022-Q1First statedAnnual report
「The Group applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards from the beginning of the first quarter under review. 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 transfers to the customer.」
The revenue recognition accounting standard and related standards were applied from the beginning of the current first-quarter consolidated accounting period. The impact on profit or loss was immaterial, with no impact on the opening balance of retained earnings. The presentation category for contract liabilities was also changed.