Adoption of the Accounting Standard for Revenue Recognition
First written in FY2022-Q1. 1 of 2 entries say "Restated". Latest entry: FY2022-Q3.
53 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「We adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards from the beginning of the first quarter, and now recognize revenue at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer.」
The continued disclosures covered the application of the Accounting Standard for Revenue Recognition from the beginning of the first quarter and the presentation of agent transactions on a net basis, with the impact on the financial statements considered immaterial. - FY2022-Q1First statedAnnual report
「We adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year and began recognizing revenue at the amount expected to be received in exchange for the promised goods or services when control of those goods or services transfers to the customer.」
The Accounting Standard for Revenue Recognition and related standards were applied from the first quarter beginning on 1 January 2022. Transactions for which the company acts as an agent were presented on a net basis, and the impact on the financial statements was considered immaterial.