Application of the Revenue Recognition Accounting Standard from the Fiscal Year Ending March 2022
First written in FY2019. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other standards from the beginning of the 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. There was no impact from this change in accounting policy.」
The Company continues in the third quarter to apply the Revenue Recognition Accounting Standard from the beginning of the fiscal year, using accounting treatment that has no impact on profit or loss. - FY2022-Q1AchievedAnnual report
「The Company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other standards from the beginning of the first quarter 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. There was no impact from this change in accounting policy.」
The Company applied the Revenue Recognition Accounting Standard, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the beginning of the first quarter of the current consolidated fiscal year. It states that there was no impact. - FY2020RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact is under assessment as of the preparation of these consolidated financial statements.」
The Company plans to apply the revenue recognition accounting standard from the beginning of the fiscal year ending March 2022 and continues to assess the amount of the impact. - FY2019First statedAnnual report
「Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, dated 30 March 2018).」
The accounting standards concerning revenue recognition were described as accounting standards not yet applied, with application scheduled from the beginning of the fiscal year ending March 2022 and the amount of the impact still under assessment.