Planned Application of the Revenue Recognition Accounting Standard from the Fiscal Year Ending March 2022
First written in FY2019. 1 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「As a result, the opening balance of retained earnings increased by ¥216 million. The impact on profit or loss for the cumulative third quarter of the current consolidated fiscal year was immaterial.」
The company continues to disclose that application of the revenue recognition accounting standard increased the opening balance of retained earnings by ¥216 million and had an immaterial impact on profit or loss for the cumulative third quarter. - FY2022-Q2Further detail on the impact of adoptionAnnual report
「As a result, the opening balance of retained earnings increased by ¥216 million. The impact on profit or loss for the cumulative second quarter of the current consolidated fiscal year was immaterial.」
The company disclosed that application of the revenue recognition accounting standard increased the opening balance of retained earnings by ¥216 million and had an immaterial impact on profit or loss for the cumulative second quarter. - FY2022-Q1AchievedAnnual report
「We adopted the “Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other related standards from the beginning of the first quarter of the current 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 transfers to the customer.」
The Accounting Standard for Revenue Recognition and other standards, which were scheduled for application in FY2019, were applied from the beginning of the first quarter of the fiscal year ending March 2022, the beginning of that fiscal year. - FY2019First statedAnnual report
「The Accounting Standard for Revenue Recognition and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company states that the Accounting Standard for Revenue Recognition and other standards were scheduled to be applied from the beginning of the fiscal year ending March 2022, and that the amount of the impact was still being assessed.