Application of the Revenue Recognition Accounting Standard and Disaggregated Disclosure of Revenue from Contracts with Customers
First written in FY2022-Q2. 3 of 4 entries say "Restated". Latest entry: FY2024-Q3.
- FY2024-Q3RestatedAnnual report
「Ordinary revenue arising from contracts with customers 7,085 7,174」
The Company continued disclosing disaggregated revenue from customer contracts under the Revenue Recognition Accounting Standard. Ordinary revenue arising from contracts with customers increased from ¥7,085 million in the same period of the previous year to ¥7,174 million. - FY2024-Q1RestatedAnnual report
「Disaggregated information on revenue arising from contracts with customers Ordinary revenue arising from contracts with customers 2,242 2,186」
The Company continued disclosing disaggregated revenue from customer contracts under the Revenue Recognition Accounting Standard. Ordinary revenue arising from contracts with customers decreased from ¥2,242 million in the same period of the previous year to ¥2,186 million. - FY2022-Q3RestatedAnnual report
「The Company adopted the "Accounting Standard for Revenue Recognition" (Accounting Standard No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other relevant standards from the beginning of the first quarter of the current 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 Company continued applying the Revenue Recognition Accounting Standard from the first quarter and disclosed the ¥96 million increase in the opening balance of retained earnings and the disaggregated revenue from customer contracts. - FY2022-Q2First statedAnnual report
「The Company adopted the "Accounting Standard for Revenue Recognition" (Accounting Standard No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Accounting Standard") and other relevant standards 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.」
The Revenue Recognition Accounting Standard was adopted from the beginning of the interim consolidated accounting period for fiscal 2021. As a result, the opening balance of retained earnings increased by ¥96 million, and ordinary revenue of ¥4,547 million arising from contracts with customers was disclosed on a disaggregated basis by business.