Application of the Revenue Recognition Standard from the Fiscal Year Ending March 2022
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.
64 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「As a result, operating revenue for the nine months ended the third quarter of the current consolidated fiscal year increased by ¥21.929 billion, operating expenses increased by ¥21.867 billion, and operating income, ordinary income and profit before income taxes for the quarter each increased by ¥62 million.」
The accounting standard and other guidance on revenue recognition applied from 1 April 2021 continue to be applied, and the impact on the nine months ended the third quarter is disclosed. - FY2022-Q2RestatedAnnual report
「The “Accounting Standard for Revenue Recognition” (Accounting Standard No. 29) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Key management indicators and other measures for the six months ended the second quarter and the three months ended the second quarter of the current consolidated fiscal year reflect application of these accounting standards and other guidance.」
The Company continues to disclose, in connection with key indicators for the second quarter, that the accounting standard and other guidance on revenue recognition have been applied since 1 April 2021. - FY2022-Q1AchievedAnnual report
「The “Accounting Standard for Revenue Recognition” (Accounting Standard No. 29) and other standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. Key management indicators and other measures for the six months ended the first quarter of the current consolidated fiscal year reflect application of these accounting standards and other guidance.」
The accounting standard and other guidance on revenue recognition, scheduled for application from the beginning of the fiscal year ending March 2022, were actually applied from 1 April 2021. The methods used to recognize revenue from railway commuter passes, package tours and the purchase and sale of goods in the distribution business have been changed. - FY2021RestatedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The Company continues to plan to apply the accounting standard and other guidance on revenue recognition from the beginning of the fiscal year ending March 2022 and is assessing the impact. - FY2019First statedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
The Company planned to apply the accounting standard and implementation guidance on revenue recognition from the beginning of the fiscal year ending March 2022, and is currently assessing the impact on the consolidated financial statements.