Application of Accounting Standards for Revenue Recognition
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q2.
91 other companies' latest entry also says "Restated".
- FY2022-Q2RestatedAnnual report
「The Company applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “revenue recognition accounting standard”) and related 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.」
2021年度第1四半期の期首から収益認識会計基準等を適用している状態を再確認している。適用による当第2四半期累計期間の損益および期首利益剰余金への影響は軽微とされた。 - FY2022-Q1First statedAnnual report
「The company applied the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) 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.」
2021年度第1四半期の期首から収益認識会計基準等を適用した。工事契約は履行義務の充足に係る進捗度に基づく期間配分、不動産媒介・販売代理契約は物件引渡し完了時に対価を認識する方法へ変更し、損益および期首利益剰余金への影響は軽微とされた。