Application of the Accounting Standard for Revenue Recognition for the Fiscal Year Ending September 2022
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「The main impact of applying this accounting standard on the quarterly consolidated financial statements for the current third-quarter cumulative period is as follows. There was no impact on operating profit, ordinary profit or profit before income taxes. As a result, sales and cost of sales for the current third-quarter cumulative period each decreased by ¥63 million.」
Applying the Revenue Recognition Standard reduced sales and cost of sales for the current third-quarter cumulative period by ¥63 million each, but had no impact on operating profit, ordinary profit or other profit measures. - FY2022-Q1AchievedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards have been applied from the beginning of the current first quarter of the 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. As a result, sales and cost of sales for the current first-quarter cumulative period each decreased by ¥20 million.」
The Revenue Recognition Standard and related standards were applied from the beginning of the first quarter of the fiscal year ending September 2022. Sales and cost of sales each decreased by ¥20 million due to the net presentation of agency transactions, but there was no impact on operating profit or other profit measures. - FY2021RestatedAnnual report
「The Accounting Standard for Revenue Recognition and related standards will be applied from the beginning of the fiscal year ending September 2022.」
The company continues to disclose its plan to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending September 2022. - FY2020RestatedAnnual report
「The Accounting Standard for Revenue Recognition and related standards will be applied from the beginning of the fiscal year ending September 2022.」
The company continues to disclose its plan to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending September 2022. - FY2019First statedAnnual report
「The Accounting Standard for Revenue Recognition and related standards will be applied from the beginning of the fiscal year ending September 2022.」
The Accounting Standard for Revenue Recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending September 2022, and the impact on the consolidated financial statements is still being assessed.