Adoption of the Accounting Standard for Revenue Recognition
First written in FY2020. 4 of 6 entries say "Restated". Latest entry: FY2025.
64 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standards Board of Japan Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the 73rd fiscal year. Accordingly, the key management indicators and other metrics for the 73rd fiscal year and thereafter are based on application of those accounting standards.」
The Company reconfirms that the accounting standard for revenue recognition has been applied from the beginning of the 73rd fiscal year, as a basis for its key management indicators. - FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the 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 is transferred to the customer.」
The accounting standard for revenue recognition was applied from the beginning of the current consolidated fiscal year and continues to be applied. The impact on the financial statements is described as immaterial. - FY2022-Q3RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the 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 is transferred to the customer.」
The Company continues to apply the accounting standard for revenue recognition, which was applied from the beginning of the first quarter of the consolidated fiscal year. The impact is described as immaterial. - FY2022-Q2RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the first quarter of the 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 is transferred to the customer.」
The Company continues to apply the accounting standard for revenue recognition, which was applied from the beginning of the first quarter of the consolidated fiscal year. The impact is described as immaterial. - FY2022-Q1AchievedAnnual report
「The Company adopted 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. 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 accounting standard for revenue recognition, which was scheduled to be applied from the beginning of the fiscal year ending October 2022, was applied from the beginning of the first quarter of the current consolidated fiscal year. The method of recognizing revenue from maintenance contract transactions was also changed, with the impact described as immaterial. - FY2020First statedAnnual report
「We will apply them from the beginning of the fiscal year ending October 2022.」
The Company planned to apply the accounting standard for revenue recognition and related standards from the beginning of the fiscal year ending October 2022, and stated that the impact on the financial statements was being evaluated at that time.