Change in Revenue Recognition Methods Following Adoption of the Revenue Recognition Standard
First written in FY2022-Q1. 1 of 6 entries say "Restated". Latest entry: FY2023.
10 other companies' latest entry also says "Other".
- FY2023Disclosure of Full-Year ImpactAnnual report
「As a result, compared with the previous method, operating revenue for the current consolidated fiscal year increased by ¥25,918 million, while operating income, ordinary income and income before income taxes for the year each increased by the same amount.」
The full-year impact after applying the Accounting Standard for Revenue Recognition, including an increase of ¥25,918 million in operating revenue and other items, was disclosed. - FY2023-Q2Cumulative Impact UpdatedAnnual report
「As a result, compared with the previous method, operating revenue for the first six months of the current consolidated fiscal year increased by ¥22,243 million, while operating income, ordinary income and income before income taxes for the quarter each increased by the same amount.」
The change in estimates related to revenue recognition for unused Suica balances continued, and the impact on operating revenue and other items for the first six months of the fiscal year was disclosed as ¥222,403 million. - FY2022Disclosure of Full-Year ImpactAnnual report
「As a result, operating revenue for the current consolidated fiscal year decreased by ¥128,171 million, operating expenses decreased by ¥125,467 million, operating loss increased by ¥2,703 million, and ordinary loss and loss before income taxes for the year each increased by ¥2,696 million.」
The full-year impact of applying the Accounting Standard for Revenue Recognition, including a ¥128,171 million decrease in operating revenue, was disclosed. - FY2022-Q3Cumulative impact updatedAnnual report
「As a result, operating revenue for the first nine months of the current consolidated fiscal year decreased by ¥92,898 million, operating expenses decreased by ¥90,283 million, operating loss increased by ¥2,614 million, and ordinary loss and loss before income taxes for the quarter each increased by ¥1,869 million.」
The application of the Accounting Standard for Revenue Recognition continued, and the impact on the first nine months of the current fiscal year, including a ¥92,898 million decrease in operating revenue, was disclosed. - FY2022-Q2RestatedAnnual report
「As a result, operating revenue for the first six months of the current consolidated fiscal year decreased by ¥56,345 million, operating expenses decreased by ¥54,091 million, operating loss increased by ¥2,254 million, and ordinary loss and loss before income taxes for the quarter each increased by ¥1,967 million.」
The application of the Accounting Standard for Revenue Recognition continued, and the impact on the first six months of the current fiscal year, including a ¥56,345 million decrease in operating revenue, was disclosed. - FY2022-Q1First statedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other standards were applied from the beginning of the first quarter of the current consolidated accounting period. 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.」
The Accounting Standard for Revenue Recognition and related standards were applied from the first quarter of FY2021, changing the revenue recognition method for transactions in which the company acts as an agent and others. As a result of the application, operating revenue decreased by ¥28,211 million.