Adoption of the Revenue Recognition Standard
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the eighth fiscal year. Accordingly, key management indicators and other data for the eighth fiscal year and thereafter reflect application of these accounting standards.」
The revenue recognition accounting standard applied from the beginning of the eighth fiscal year continues to be applied. - FY2022-Q3RestatedAnnual report
「The revenue recognition accounting standard and related standards were applied from the beginning of the first quarter, and revenue is recognized 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 revenue recognition accounting standard applied from the beginning of the first quarter of the consolidated fiscal year continues to be applied. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Standard") and related standards were applied from the beginning of the first quarter 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 revenue recognition accounting standard, applied from the beginning of the first quarter, continues to be applied, and it states that there was no impact on the financial statements for the six-month period ended 30 September. - FY2022-Q1First statedAnnual report
「The Group applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and related standards from the beginning of the first quarter under review. 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 transfers to the customer.」
The revenue recognition accounting standard and related standards were applied from the beginning of the first quarter of the current fiscal year. It states that there was no impact on the opening balance of retained earnings or the first-quarter consolidated financial statements.