Adoption of the Revenue Recognition Accounting Standard
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2022-Q3.
37 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now 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 accounting policy of applying the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the consolidated accounting period continues. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the consolidated fiscal year. Revenue is now 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 accounting policy of applying the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the consolidated accounting period continues. The standards are said to have had no impact on profit or loss for the cumulative second quarter. - 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 fiscal year under review. 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 related standards were applied from the beginning of the first quarter of the current consolidated accounting period. It is stated that there was no impact on profit or loss or retained earnings at the beginning of the period.