Preparing to Apply the Accounting Standard for Revenue Recognition
First written in FY2020. 1 of 3 entries say "Restated". Latest entry: FY2022-Q1.
The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.
9 other companies' latest entry also says "Achieved".
- FY2022-Q1AchievedAnnual report
「We applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and other relevant standards from the beginning of the first quarter of the current consolidated fiscal year. Revenue is now 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 company applied the accounting standards for revenue recognition that had been scheduled for application from the beginning of the fiscal year ending March 2022, starting in the current first quarter. It also disclosed changes including the net presentation of transactions conducted as an agent and revenue recognition when performance obligations are satisfied. - FY2021RestatedAnnual report
「The standard will be applied from the beginning of the fiscal year ending March 2022.」
Reconfirms the planned application of the accounting standard and related guidance on revenue recognition from the beginning of the fiscal year ending March 2022. - FY2020First statedAnnual report
「Scheduled adoption date: The standard will be applied from the beginning of the fiscal year ending March 2022.」
The company had planned to apply the accounting standards for revenue recognition and related standards from the beginning of the fiscal year ending March 2022, and states that the amount of the impact is currently under evaluation.