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Toyo Logistics (9306) · PolicyRestated

Adoption of the Revenue Recognition Standard from the Fiscal Year Ending March 2022

First written in FY2018. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2018 – FY2021AchievedFY2022-Q12018: 120182019: 020192020: 120202021: 220212022: 1
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  1. FY2022-Q3RestatedAnnual report

    「収益認識会計基準等を適用したため、前連結会計年度の連結貸借対照表において、「流動資産」に表示していた「受取手形及び営業未収入金」は、第1四半期連結会計期間より「受取手形、営業未収入金及び契約資産」に含めて表示することといたしました。」

    第1四半期から適用した収益認識会計基準に基づく履行義務・本人代理人区分による収益認識と、契約資産を含む表示を引き続き開示している。
  2. FY2022-Q1AchievedAnnual report

    「We have applied the “Accounting Standard for Revenue Recognition” (Accounting Standard No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year.」

    収益認識会計基準を予定されていた2022年3月期の期首から適用し、履行義務の充足時点や本人・代理人の区分に基づく収益認識へ変更している。
  3. FY2021RestatedAnnual report

    「We will apply the standard from the beginning of the fiscal year ending March 2022.」

    収益認識会計基準を2022年3月期の期首から適用する予定を維持し、物流サービスの本人・代理人区分等による収益認識方法の変更内容を具体化している。
  4. FY2020RestatedAnnual report

    「We will apply the standard from the beginning of the fiscal year ending March 2022.」

    The company plans to apply the revenue recognition accounting standard from the beginning of the fiscal year ending March 2022 and continues to evaluate its impact.
  5. FY2018First statedAnnual report

    「The standard will be applied from the beginning of the fiscal year ending March 2022.」

    The Accounting Standard for Revenue Recognition and related standards are scheduled to be adopted from the beginning of the fiscal year ending March 2022, and the impact on the financial statements is being assessed.
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Adoption of the Revenue Recognition Standard from the Fiscal Year Ending March 2022 | Toyo Logistics Co.,Ltd. (9306) | Komori