Adoption of the Accounting Standard for Revenue Recognition
First written in FY2022-Q1. 1 of 4 entries say "Restated". Latest entry: FY2022.
11 other companies' latest entry also says "Other".
- FY2022Updated the impact of the revenue recognition standardAnnual report
「As a result, operating revenue for the current consolidated fiscal year decreased by ¥98,840 million and operating expenses decreased by ¥98,826 million, while the impact on net loss before income taxes and other adjustments for the fiscal year and per-share information was immaterial.」
Updated the full-year impact of applying the revenue recognition standard on operating revenue and operating expenses. - FY2022-Q3Updated the impact of the revenue recognition standardAnnual report
「As a result, operating revenue for the nine months ended the third quarter of the current consolidated accounting period decreased by ¥70,930 million and operating expenses decreased by ¥70,603 million, while the impact on the quarterly net loss before income taxes and other adjustments was immaterial.」
Updated the impact of applying the revenue recognition standard on operating revenue and operating expenses for the nine months ended the third quarter of the current consolidated accounting period. - FY2022-Q2RestatedAnnual report
「As a result, operating revenue for the six months ended the second quarter of the current consolidated accounting period decreased by ¥43,737 million and operating expenses decreased by ¥43,830 million, while the impact on the quarterly net loss before income taxes and other adjustments was immaterial.」
Continued applying the revenue recognition standard and disclosed its impact on operating revenue and operating expenses. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Revenue Recognition and other standards from the beginning of the first quarter of the current consolidated accounting period and recognizes revenue when control of the promised goods or services is transferred to the customer, at the amount expected to be received in exchange for those goods or services. The principal impact is that revenue from some transactions previously recognized on a gross basis as principal transactions is now recognized on a net basis as agent transactions.」
Applied the revenue recognition standard and other standards from the beginning of the period and changed revenue recognition for some transactions from gross presentation to net presentation.