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The Bank of Nagoya (8522) · TargetRestated

Adoption of the Revenue Recognition Accounting Standard for the Fiscal Year Ending March 2022

First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2019 – FY20212019: 120192020: 020202021: 320212022: 12022
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  1. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now 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.」

    2022年3月期首から適用予定としていた収益認識会計基準を当第３四半期でも適用しており、適用による影響は軽微としている。
  2. 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 current 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.」

    2022年3月期首からの適用予定としていた収益認識会計基準を当中間連結会計期間の期首から適用している。財務諸表への影響は軽微としている。
  3. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards were adopted from the beginning of the first quarter consolidated accounting period. Revenue is recognized at the point when control of the promised goods or services transfers to the customer, at the amount expected to be received in exchange.」

    2022年3月期首からの適用予定としていた収益認識会計基準を当第1四半期連結会計期間の期首から適用した。財務諸表への影響は軽微としている。
  4. FY2021RestatedAnnual report

    「②適用予定日 2022年３月期の期首から適用します。 ③当該会計基準等の適用による影響 「収益認識に関する会計基準」等の適用による連結財務諸表に与える影響額については、軽微であります。」

    収益認識会計基準は2022年3月期首から適用予定であり、連結財務諸表への影響額は軽微と見込んでいる。
  5. FY2019First statedAnnual report

    「The Accounting Standard for Revenue Recognition and related standards will be applied from the beginning of the fiscal year ending March 2022.」

    収益認識に関する会計基準および適用指針について、2022年3月期首から適用する予定を初めて明示している。適用による連結財務諸表への影響額は現時点で評価中としている。
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