Scheduled adoption of the revenue recognition accounting standard in fiscal 2021
First written in FY2019. 2 of 6 entries say "Restated". Latest entry: FY2022-Q3.
- FY2022-Q3RestatedAnnual report
「As a result, operating revenue and operating expenses for the cumulative third quarter of the current consolidated fiscal year decreased by ¥26,473 million.」
For the revenue recognition accounting standards and related guidance applied from the beginning of the first-quarter consolidated accounting period, the disclosure stated that operating revenue and operating expenses each decreased by ¥26,473 million for the cumulative third quarter. - FY2022-Q2RestatedAnnual report
「As a result, operating revenue and operating expenses for the cumulative second quarter of the current consolidated fiscal year decreased by ¥18,655 million.」
For the revenue recognition accounting standards and related guidance applied from the beginning of the first-quarter consolidated accounting period, the impact for the cumulative second quarter was disclosed as a ¥18,655 million decrease in both operating revenue and operating expenses. - FY2022-Q1AchievedAnnual report
「The Company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020; hereinafter, the 'Revenue Recognition Standard') and other standards from the beginning of the current 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 accounting standards for revenue recognition and related guidance, which had been scheduled for adoption from fiscal years beginning on or after 1 April 2021, were actually applied from the beginning of the current first-quarter consolidated accounting period. As a result, operating revenue and operating expenses decreased by ¥8,132 million. - FY2021AdvancedAnnual report
「If these accounting standards and related guidance had been applied in the current consolidated fiscal year, revenue would have decreased by ¥31.1 billion, with no impact on profit.」
The planned adoption of the revenue recognition accounting standard from fiscal years beginning on or after 1 April 2021 was maintained, while the impact at adoption was specifically assessed as a ¥31.1 billion decrease in revenue and no impact on profit. - FY2020Restated to reflect the amendments to the accounting standardsAnnual report
「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and the Implementation Guidance on Accounting Standard for Revenue Recognition (ASBJ Guidance No. 30, 31 March 2020) were scheduled to be applied from the beginning of the consolidated fiscal year starting on or after 1 April 2021. The amount of the impact of applying these accounting standards and related guidance on the consolidated financial statements was under assessment as of the date of the disclosure.」
For the revenue recognition accounting standard, the disclosure stated the standards with updated effective dates, the planned adoption from fiscal years beginning on or after 1 April 2021, and the ongoing assessment of the impact. - FY2019First statedAnnual report
「“Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 30 March 2018)」
The accounting standards for revenue recognition and related guidance were scheduled to be applied from the beginning of the consolidated fiscal year starting on or after 1 April 2021, and the amount of the impact was under assessment.