Adoption of the Revenue Recognition Standard and Recognition of Mileage as Contract Liabilities
First written in FY2022-Q1. 1 of 15 entries say "Restated". Latest entry: FY2026.
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- FY2026Increase in Contract LiabilitiesAnnual report
「Contract liabilities (opening balance) 461 546 Contract liabilities (closing balance) 546 633」
Recognition of contract liabilities under the Revenue Recognition Standard and for mileage and other items continued, with the contract liability balance increasing from ¥546 million at the end of the previous fiscal year to ¥633 million. - FY2026-H1Increase in Contract LiabilitiesAnnual report
「Contract liabilities 546 588」
Recognition of contract liabilities under the Revenue Recognition Standard continued, with the balance increasing from ¥546 million at the end of the previous fiscal year to ¥588 million at the end of the current interim accounting period. - FY2025Increase in Contract LiabilitiesAnnual report
「Contract liabilities (opening balance) 461 Contract liabilities (closing balance) 546」
Recognition of contract liabilities under the Revenue Recognition Standard and for mileage continued, with the contract liability balance increasing from ¥461 million at the end of the previous fiscal year to ¥546 million. - FY2025-H1Increase in Contract LiabilitiesAnnual report
「Contract liabilities 461 481」
Application of the Revenue Recognition Standard and recognition of contract liabilities related to mileage and other items continued, with the contract liability balance increasing from ¥461 million at the end of the previous fiscal year to ¥481 million. - FY2024-Q3Increase in Contract LiabilitiesAnnual report
「Contract liabilities 291 444」
Application of the Revenue Recognition Standard and recognition of contract liabilities related to mileage and other items continued, with the contract liability balance increasing from ¥291 million at the end of the previous fiscal year to ¥444 million. - FY2024-Q2Increase in Contract LiabilitiesAnnual report
「Contract liabilities 291 365」
Recognition of contract liabilities under the Revenue Recognition Standard and for mileage and other items continued. The contract liability balance increased from ¥291 million at the end of the previous fiscal year to ¥365 million. - FY2024-Q1Increase in Contract LiabilitiesAnnual report
「Contract liabilities 291 326」
Recognition of contract liabilities under the Revenue Recognition Standard and for mileage and other items continued. The contract liability balance increased from ¥291 million at the end of the previous fiscal year to ¥326 million. - FY2023Decline in the contract liability balanceAnnual report
「Contract liabilities (opening balance) 618 402 Contract liabilities (closing balance) 402 291」
Recognition of contract liabilities under the Revenue Recognition Standard and for mileage continued, with the contract liability balance declining from ¥402 million at the end of the previous fiscal year to ¥291 million. - FY2023-Q3Increase in Contract LiabilitiesAnnual report
「Contract liabilities 402 389」
Application of the Revenue Recognition Standard and recognition of contract liabilities related to mileage and other items continued. The contract liability balance was ¥389 million, down from ¥402 million at the end of the previous fiscal year and up from the end of the previous quarter. - FY2023-Q2Slight increase in the contract liability balanceAnnual report
「Contract liabilities 402 370」
The contract liability balance declined from ¥402 million at the end of the previous fiscal year to ¥370 million. On the other hand, it increased slightly from ¥364 million at the end of the previous quarter. - FY2023-Q1Continued decline in the contract liability balanceAnnual report
「Contract liabilities 402 364」
Application of the Revenue Recognition Standard and recognition of contract liabilities related to mileage and other items continued, with the contract liability balance declining from ¥402 million at the end of the previous fiscal year to ¥364 million. - FY2022Decline in the contract liability balanceAnnual report
「Contract liabilities (opening balance) 618 Contract liabilities (closing balance) 402」
Application of the Revenue Recognition Standard and recognition of mileage as a contract liability continued, with contract liabilities declining from ¥618 million at the beginning of the period to ¥402 million at the end of the period. - FY2022-Q3RestatedAnnual report
「This resulted from an ¥18 million decrease in capital surplus due to dividends, a decrease in retained earnings due mainly to the recording of a quarterly net loss of ¥3,069 million and contract liabilities of ¥618 million in connection with the adoption of the Revenue Recognition Standard and other standards, and a ¥44 million decrease in deferred gains or losses on hedges related to derivative transactions.」
Application of the Revenue Recognition Standard and recognition of contract liabilities related to mileage and other items continued, with ¥618 million in contract liabilities recorded as a factor in changes in net assets. - FY2022-Q2Clarification of the impact of adopting the accounting standardsAnnual report
「This resulted from an ¥18 million decrease in capital surplus due to dividends, a decrease in retained earnings due mainly to the recording of a quarterly net loss of ¥2,698 million and contract liabilities of ¥618 million in connection with the adoption of the Revenue Recognition Standard and other standards, and a ¥68 million increase in deferred gains or losses on hedges related to derivative transactions.」
As application of the Revenue Recognition Standard continued, the recognition of ¥618 million in contract liabilities related to mileage and other items was specifically identified as a factor in changes in net assets. - FY2022-Q1First statedAnnual report
「The Company adopted the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; the “Revenue Recognition Standard”) and related standards from the beginning of the first quarter. Revenue is recognized at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer. The Company also changed its method so that mileage awarded is recognized as a performance obligation and recorded as a contract liability. The beginning balance of retained earnings decreased by ¥597 million.」
The Company adopted the Revenue Recognition Standard from 1 April 2021 and changed its accounting for mileage to recognize it as a performance obligation and record it as a contract liability.