Application of the Revenue Recognition Accounting Standard and Related Standards
First written in FY2022-Q2. 1 of 3 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2023: 1 of 12 companies on the "Worse" side.
5 other companies' latest entry also says "Advanced".
- FY2022AdvancedAnnual report
「The Accounting Standard for Revenue Recognition and related standards have been applied from the beginning of the current consolidated fiscal year. Accordingly, 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 beginning of the fiscal year, and amounts related to internally planned travel products and buy-sell transactions were presented on a gross or net basis based on the principal-versus-agent determination. - 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.」
Continued disclosure of the policy of applying the Accounting Standard for Revenue Recognition and related standards from the beginning of the first quarter of the current fiscal year. - FY2022-Q2First statedAnnual 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 Standard for Revenue Recognition and related standards were applied from the beginning of the first quarter of the current fiscal year, and the policy was changed to recognize revenue from internally planned travel products and buy-sell transactions on either a gross or net basis, depending on the principal-versus-agent determination for each transaction.